IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 19TH JULY 2011 / 28TH ASHADHA 1933 WP(C).No. 34961 of 2010(U) --------------------------------------- PETITIONER: ------------------- * M/S. I V R C L INFRASTRUCTURES & PROJECTS LTD., VII/719 D PLOT NO.180, MAVELIPURAM COLONY, KAKKANAD, KOCHI – 682 030. * THE NAME OF THE PETITIONER IS AMENDED AS I.V.R.C.L LIMITED INSTEAD OF I.V.R.C.L INFRASTRUCTURES & PROJECTS LIMITED, VIDE ORDER DATED 19/07/2011 IN I.A. NO.11668/2011. BY ADV. SRI.A.KUMAR. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY FINANCE SECRETARY, SECRTARIAT, THIRUVANANTHAPURAM – 695 001. 2. THE COMMISSIONR OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, GOVT. OF KERALA, THIRUVANANTHAPURAM – 695 001. 3. ASSISTANT COMMISSIONR (WC), OFFICE OF THE DY.COMMISSIONER, COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM KOCHI – 682 018. 4. M/S. KERALA WATER AUTHORITY, JALA BHAVAN, THIRUVANANTHAPURAM – 695 033. 5. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD KOCHI – 30. R1 TO R3 & R5 BY GOVT. PLEADER SRI. C.K. GOVINDAN. R4 BY SRI. M. DINESH, S.C. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/07/2011, ALONG WITH W.P.(C). NOS.8302 OF 2011 AND 12151 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.34961/2010-U: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE REGISTRATION CERTIFICATE. EXT.P.2: COPY OF THE CONTRACT AWARDED BY KERALA WATER AUTHORITY IN JBIC ASSISTED SCHEME DISTRIBUTION SYSTEM. EXT.P.2.A: COPY OF THE CONTRCT AWARDED BY KERALA WATER AUTHORITY IN JBIC ASSISTED SCHEME FOR TRANSMISSION MAIN. EXT.P.3: COPY OF THE QUARTERLY RETURN FOR THE PERIOD APRIL TO JUNE 2006. EXT.P.3.A: COPY OF THE QUARTERLY RETURN FOR THE PERIOD JULY TO SEPTEMBER 2006. EXT.P.3.B: COPY OF THE QUARTERLY RETURN FOR THE PERIOD OCTOBER TO DECEMBER 2006. EXT.P.3.C: COPY OF THE QUARTERLY RETURN FOR THE PERIOD JANUARY TO MARCH 2007. EXT.P.4: COPY OF THE ANNUAL RETURN. EXT.P.5: COPY OF THE AUDIT REPORT IN FORM NO.13 AND STATEMENT OF PARTICULARS. EXT.P.6: COPY OF THE REVISED ANNUAL RETURN. EXT.P.7: COPY OF THE NOTICE ISSUED UNDER SECTION 25. EXT.P.7.A: COPY OF THE NOTICE DTD. 22/04/2010. EXT.P.8: COPY OF THE REPLY DTD. 26/01/2010. EXT.P.8.A: COPY OF THE REPLY DTD 29/04/2010. EXT.P.8.B: COPY OF THE REPLY DTD. 30/05/2010. EXT.P.9: COPY OF THE ASSESSMENT ORDER DTD. 14/05/2010. EXT.P.10: COPY OF THE PURCHASE ORDER DTD. 23/01/2007. EXT.P.10.A: COPY OF THE LETTER DTD. 12/01/2007. EXT.P.10.B: COPY OF THE INVOICE NO.950001369 DTD. 30/04/2007. EXT.P.10.C: COPY OF THE CONSIGNMENT NOTE NO.110704 DTD. 30/04/2007. EXT.P.10.D: COPY OF THE INSPECTION REPORT. EXT.P.10.E: PHOTOGRAPHS OF THE PIPES. W.P.(C). NO.34961/2010-U: EXT.P.11: COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE R.5. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)Nos.34961 of 2010, 8302 & 12151 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of July, 2011 J U D G M E N T In view of the fact that the challenge in these writ petitions are against assessment orders, I am inclined to relegate the petitioners to seek their remedy by way of filing appeals as provided under the statute. But one of the reliefs prayed for is to declare Section 6 (1) (f) of the Kerala Value Added Tax Act as unconstitutional which cannot be considered by the appellate authority. The counsel for the petitioners submits that the said question may be left open to be agitated by the petitioners in other appropriate proceedings. In the above circumstances, these writ petitions are disposed of without prejudice to the right of the petitioners to file appeals against the impugned orders before the appellate authority. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/