IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 31ST AUGUST 2011 / 9TH BHADRA 1933 WP(C).No. 23021 of 2011(C) --------------------------------- PETITIONER(S): ---------------- 1. MALANADU CEMENTS AND ALLIED PRODUCTS(P) LTD,REP,BY S.MURALI AGED 53, S/O.LATE P.E.SUKUMARAN KARTHA,MANAGING DIRECTOR, 42/1685,PAWATHIL ROAD,AYYAPPANKAVU,KOCHI-682018 2. S.MURALI AGED 53, S/O.LATE P.E.SUKUMARAN KARTHA,MANAGING DIRECTOR, 42/1685,PAWATHIL ROAD,AYYAPPANKAVU,KOCHI-682018 3. L.JAYASREE AGED 43,W/O.S.MURALI, ADDITIONAL DIRECTOR,MALANDU CEMENTS AND ALLIED PRODUCTS(P)LTD,42/1685,PAWATHIL ROAD, AYYAPPANKAVU,KOCHI-682018 4. K.D.RAVEENDRANATH AGED 63, S/O.DAMODARAN NAIR, SREEHARI, VENNALA P.O.,PALARIVATTOM,KOCHI-682028 BY ADV. SRI.PRAVEEN K. JOY RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REP.BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695001 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE,PALAKKAD-678001 ADV.SRI. C.K. GOVINDAN - GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23021 of 2011(C) APPENDIX PETITIONER'S EXHIBITS EXT.1:- TRUE COPY OF E INSPECTION OF MCA SITE AS ON 27-2-2010 EXT.2:- TRUE COPY OF THE EXTRACT OF 'C'FORM REGISTER OF THE ASSESSEE COMPANY SURRENDERED BEFORE THE 2ND RESPONDENT EXT.3:- TRUE COPY OF THE FIR NO:85/2006 OF WALAYAR POLICE STATION,PALAKKAD DATED 18-4-2006 EXT.4:- TRUE COPY OF THE C.M.P.NO:585/2010 IN CRIME NO:85/2006 BEFORE THE JFCM I COURT,PALAKKAD EXT.5:- TRUE COPY OF THE POLICE REPORT SUBMITTED BY THE SUB INSPECTOR POLICE,WALAYAR DATED-8-2-2010 EXT.6:- TRUE COPY OF THE C.M.P.NO:802/2010 IN CRIME NO:85/2006 AS ON OBJECTION TO THE SAID EXT P4 REPORT ON 10/2/2010 EXT.7:- TRUE COPY OF THE C.M.P.NO:1150/2010 IN CRIME NO:85/2006 DATED 6/3/2010 AS A PROTEST COMPLAINT UNDER SECTION 190& 200 OF CRPC EXT.8:- TRUE COPY OF THE NOTICE U/S.17(3) KGS ACT FROM THE OFFICE OF THE 2ND RESPONDENT PROPOSING AS ASSESSMENT OF TURNOVER FOR THE YEAR 2003-2004 DATED 9/2/2010. EXT.9:- TRUE COPY OF THE NOTICE U/S.17(3) OF KGST ACT 1963 FROM THE OFFICE OF THE 2ND RESPONDENT PROPOSING AN ASSESSMENT OF TURNOVER FOR THE YEAR 2004-2005 DATED 9/2/2010 EXT.10:- TRUE COPY OF THE NOTICE FORM THE 2ND RESPONDENT DATED 11/2/2010 U/S.26 OF THE KVAT ACT 2003 PROPOSING AN ASSESSMENT OF TURNOVER. EXT.11:- TRUE COPY OF THE NOTICE U/S.17(3) OF THE KGST ACT 1963 DATED 6/10/2010 PROPOSING A TOTAL TAXABLE TURNOVER FOR THE FINANCIAL YEAR 2003-04. EXT.12:- TRUE COPY OF THE NOTICE U/S.17(3) OF THE KGST ACT 1963 DATED 6/10/2010 FROM THE 2ND RESPONDENT PROPOSING AN ASSESSMENT OF TOTAL TAXABLE TURNOVER FOR THE FINANCIAL YEAR-2004-05 EXT.13:- TRUE COPY OF THE DEPOSITION OF THE 2ND RESPONDENT DATED 20/11/2010 EXT.14:- TRUE COPY OF THE NOTICE U/S.25(1)OF THE KVAT ACT 2003 DATED 6/10/2010 FROM THE 2ND RESPONDENT PROPOSING A TOTAL TAXABLE TURNOVER FOR THE YEAR-2005-06 WP(C).No. 23021 of 2011(C) EXT.15:- TRUE COPY OF THE CONSENT DATED 17/6/2005 SIGNED BY THE IST ACCUSED IN CRIME NO:85/2006 OF WALAYAR POLICE STATION. EXT.16:- TRUE COPY OF THE STATEMENT OF FACTS FURNISHED BY THE IST ACCUSED IN CRIME NO:85/2006 OF THE WALAYAR POLICE STATION DATED 17/6/2005 EXT.17:- TRUE COPY OF THE AFFIDAVIT SOLEMNLY AFFIRMED BY THE IS ACCUSED DATED 17/6/2005 REGARDING THE ILLEGAL TRANSPORTATION OF CEMENTS WITHOUT THE KNOWLEDGE OF THE PETITIONER COMPANY. EXT.18:- TRUE COPY OF THE DEPOSITION OF THE 2ND RESPONDENT DATED 26/6/2010 AND DEPOSITIONS OF THE OTHER WITNESSES ARE PRODUCED AS P18A,P18B,PI8C AND P18D BEFORE JFCM-I,PALAKKAD. EXT.19:- TRUE COPY OF THE CORRESONDENCE FROM M/S.DHANDAPANI CEMENTS (P)LTD, TRICHY WITH REFERENCE NO:D129/BKT/2006- 2007 DATED 25/4/2006 PRODUCED BEFORE THE HON'BLE JFCM- I,PALAKKAD. EXT.20:- TRUE COPY OF THE DETAILED OBJECTION FOR EXT P11 NOTICE AFORESAID AND THE TRUE COPY OF THE SAID OBJECTION FOR THE YEAR 2003-2004 DATED 21/10/2010. EXT.21:- TRUE COPY OF THE DETAILED OBJECTION FOR EXT P12 NOTICE AFORESAID AND THE TRUE COPY OF THE SAID OBJECTION FOR THE YEAR 2004-05 RECEIVED BY THE 2ND RESPONDENT ON.21/10/2010 EXT.22:- TRUE COPY OF THE ASSESSMENT ORDER NO:31122626/03-04 DATED 30/11/2010 DETERMINING ATAXABLE TURNOVER WITH TAX PAYABLE UPTO 11/2010 FOR THE YEAR 2003-04 REJECTING BOOK OF ACCOUNTS AND OTHER DOCUMENTS PRODUCED BY THE ASSESSEE COMPANY. EXT.23:- TRUE COPY OF THE ASSESSMENT ORDER NO:31122626/04-05 DATED 30/11/2010 DETERMINING A TAXABLE TURNOVER WITH TAX PAYABLE AND INTEREST THEREON UPTO 11/2010 FOR THE YEAR 2004-05 REJECTING BOOK OF ACCOUNTS AND OTHER DOCUMENTS PRODUCED BY THE ASSESSEE COMPANY. EXT.24:- JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN W.P.C.NO.257 OF 2011 (F) DATED 27/1/2011. EXT.25:- PETITION FILED U/S.53(A)AND 53(B) OF THE KGST ACT READ WITH SECTION 151 OF CPC BEFORE THE 2ND RESPONDENT DT.12/7/2011. EXT.26:- PETITION FILED U/S.151 OF THE CPC BEFORE THE 2ND RES. DATED 12/7/2011 WP(C).No. 23021 of 2011(C) EXT.27:- TRUE COPY OF THE ASSESSMENT ORDER NO.31122626/03-04 DATED 19/7/2011 DETERMINING A TAXABLE TURNOVER WITH TAX PAYABLE AND INTEREST FOR THE YEAR 2003-2004. EXT.28:- TRUE COPY OF THE ASSESSMENT ORDER NO;31122626/2004-05 DATED 19/7/2011 DETERMINING A TAXABLE TURNOVER WITH TAX PAYABLE AND INTEREST THEREON FOR THE YEARS 2004-2005.. RESPONDANTS'S EXHIBITS : NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 23021 OF 2011 ---------------------------------------------- Dated this the 31st day of August, 2011 JUDGMENT The petitioners challenge assessment orders passed under the Kerala Value Added Tax Act. But, the petitioners have no case that the assessment orders were passed without jurisdiction or in violation of principles of natural justice. In fact this Court had earlier set aside the assessment orders on the ground of violation of principles of natural justice, insofar as the petitioners were not afforded an opportunity of being heard. Admittedly, present assessment orders have been passed after affording an opportunity of being heard to the petitioners also. In the above circumstances, the remedy of the petitioners lies in challenging the assessment orders in an appeal as provided in the Statute itself. Without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd