IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 14152 of 2011(T) --------------------- PETITIONER : --------------------- GAMMON INDIA LIMITED, GAMMON HOUSE, VEER SARVARKARMARG, PRABHADEVI, MUMBAI-400 025, REP. BY SANJAY D. MAHADIK, SENIOR MANAGER, INDIRECT TAXES. BY ADV. SRI. A. KUMAR RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TAXES DEPARTMENT, GOVT.OF KERALA, GOVT. SECRETARIAT, TRIVANDRUM-01. 2. COMMERCIAL TAX OFFICER, (WC & LT), MATTANCHERRY, ERNAKULAM-02. 3. GREATER COCHIN DEVELOPMENT AUTHORITY, ERNAKULAM-20. 4. COCHIN BRIDGE INFRASTRUCTURE COMPANY LIMITED, NEW MATTANCHERRY BRIDGE, THOPPUMPADY, ERNAKULAM, KERALA-05. 5. GEO TECH CONSTRUCTION COMPANY PVT.LTD. KSHB BUILDING, 8TH FLOOR, PANAMPILLY NAGAR, COCHIN-682 036. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 14152 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE LOA DATED 12.8.1999. EXT.P2 : COPY OF THE CONCESSION AGREEMENT DATED 27.10.1999. EXT.P3 : COPY OF THE AGREEMENT DATED 3.12.1999. EXT.P4 : COPY OF THE SUPPLEMENTARY AGREEMENT ENTERED INTO BETWEEN GCDA, PETITIONER AND CBICL DATED 6.1.2001. EXT.P5 : COPY OF THE APPLICATION FOR COMPOUNDING IN FORM 21 B. EXT.P6 : COPY OF THE SUMMARY STATEMENT OF PAYMENT OF SUB CONTRACTORS. EXT.P6A : COPY OF THE SUMMARY STATEMENT OF PAYMENTS TO GEO TECH. EXT.P7 : COPY OF SUMMARY STATEMENT OF PURCHASE OF STEEL INDICATING THE SUPPLIERS' NAME AND ADDRESS, DESCRIPTION OF THE GOODS, THE PARTICULARS OF THE BILL WITH DATE AND AMOUNT. EXT.P8 : COPY OF THE ANNUAL RETURN FILED FOR ASSESSMENT YEAR 1999-2000. EXT.P8(a) : COPY OF THE ANNUAL RETURN FILED FOR ASSESSMENT YEAR 2000-01. EXT.P8(b) : COPY OF THE ANNUAL RETURN FILED FOR ASSESSMENT YEAR 2001-02. EXT.P9 : COPY OF THE COMMUNICATION DATED 09.03.2001 ISSUED BY THE 2ND RESPONDENT. EXT.P9(a) : COPY OF THE COMMUNICATION DATED 13.03.2001 ISSUED BY THE 2ND RESPONDENT. EXT.P10 : COPY OF THE CERTIFICATE ISSUED BY THE SECOND RESPONDENT DATED 25.04.2001. (Contd...) WP(C).No. 14152 of 2011(T) EXT.P11 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1999-2000 DATED 3.3.2004 PASSED BY THE SECOND RESPONDENT. EXT.P12 : COPY OF THE NOTICE DATED 11.3.2005 ISSUED BY THE DEPUTY COMMISSIONER. EXT.P13 : COPY OF THE REPLY DT. 8.4.2005 GIVEN BY THE PETITIONER. EXT.P14 : COPY OF THE ORDER DATED 19.3.2005 PASSED BY THE DEPUTY COMMISSIONER (APPEALS). EXT.P15 : COPY OF THE NOTICE DATED 20.12.2006 FOR 1999-00 ISSUED BY THE ASSESSING AUTHORITY. EXT.P16 : COPY OF THE LETTER DT. 26.02.2007 SUBMITTED BY THE PETITIONER. EXT.P17 : COPY OF THE ACKNOWLEDGEMENT GIVEN BY SECOND RESPONDENT TO PETITIONER'S LETTER DT. 26.02.2007. EXT.P18 : COPY OF THE ASSESSMENT ORDER FOR 1999-2000. EXT.P19 : COPY OF THE ORDER PASSED BY THE ASSESSING OFFICER DATED 23.3.2005 REJECTING THE APPLICATION FOR COMPOUNDING FOR THE ASSESSMENT YEAR 2000-01. EXT.P20 : COPY OF THE ORDER PASSED BY THE ASSESSING OFFICER DATED 23.3.2005 REJECTING THE APPLICATION FOR COMPOUNDING FOR THE ASSESSMENT YEAR 2001-02. EXT.P21 : COPY OF THE REVISION MEMORANDUM DATED 1.1.2006 FOR THE ASSESSMENT YEAR 2000-01. EXT.P22 : COPY OF THE REVISION MEMORANDUM DATED 1.1.2006 FOR THE ASSESSMENT YEAR 2001-02. EXT.P23 : COPY OF THE NOTICE ISSUED FOR ASSESSMENT YEAR 2000-2001. EXT.P23(a) : COPY OF THE NOTICE ISSUED FOR ASSESSMENT YEAR 2001-2002. EXT.P24 : COPY OF THE COMMON REPLY DT. 26.2.2007 FILED BY THE PETITIONER. EXT.P24(a) : COPY OF THE REPLY DT. 12.2.2008 FILED BY THE PETITIONER. (Contd...) WP(C).No. 14152 of 2011(T) EXT.P25 : COPY OF THE ASSESSMENT ORDER PASSED WITHOUT BENEFIT OF COMPOUNDING PROVISIONS FOR THE ASSESSMENT YEAR 2000-01. EXT.P26 : COPY OF THE ASSESSMENT ORDER PASSED WITHOUT BENEFIT OF COMPOUNDING PROVISIONS FOR THE ASSESSMENT YEAR 2001-02. EXT.P27 : COPY OF THE SAID INTERIM ORDER DATED 19.6.2008 IN WRIT APPEAL NO. 1023/2008. EXT.P28 : COPY OF THE WP(C) NO. 28084 OF 2008 DATED 19/9/2008. EXT.P29 : COPY OF THE COUNTER AFFIDAVIT FILED ON 21.11.2008 BY THE STATE OF KERALA. EXT.P30 : COPY OF THE REPLY AFFIDAVIT DATED 15/12/2008 GIVEN BY THE PETITIONER. EXT.P31 : COPY OF THE INTERIM ORDER DATED 9.12.2008. EXT.P32 : COPY OF THE COMMON JUDGMENT IN WRIT APPEAL NO. 1023/2008 DATED 22.1.2009. EXT.P33 : COPY OF THE ORDER IN CIVIL APPEAL NO. 432 OF 2010 DATED 18.1.2010. EXT.P34 : COPY OF THE WRIT PETITION NO. 12748 OF 2010 DATED 8/4/2010. EXT.P35 : COPY OF THE NOTICE ISSUED FOR ASSESSMENT YEAR 1999-2000 DATED 31/3/2011. EXT.35(a) : COPY OF THE NOTICE ISSUED FOR ASSESSMENT YEAR 2000-01 DATED 31/3/2011. EXT.35(b) : COPY OF THE NOTICE ISSUED FOR ASSESSMENT YEAR 2001-02 DATED 31/3/2011. EXT.P36 : COPY OF THE REPLY FILED BY THE PETITIONER DATED 16.4.2011. EXT.P37 : COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 1999-00 DATED 24/4/11. EXT.P38 : COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2000-01 DATED 24/4/11. (Contd...) WP(C).No. 14152 of 2011(T) EXT.P39 : COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2001-02 DATED 25/4/11. EXT.P40 : COPY OF STATEMENT SHOWING THE ENTIRE PARTICULARS OF PAYMENT INDICATING SATISFACTION OF THE EPC CONTRACT CONSIDERATION. EXT.P41 : COPY OF THE AUDITED ANNUAL ACCOUNTS AND THE BALANCE SHEET OF CHICL FOR THE YEAR 2007-08 DATED 20/5/2008. EXT.P42 : COPY OF THE CERTIFICATE ISSUED BY CBICL DATED 2/6/08. RESPONDENT'S EXHIBITS: EXT.R2(a) : COPY OF THE LETTER ISSUED BY THE COCHIN PORT TRUST DATED 7.1.2010. EXT.R2(b) : COPY OF THE LETTER ISSUED BY THE EXECUTIVE ENGINEER, COCHIN CENTRAL DIVISION, CPWD DATED 12.01.2010. EXT.R2(c) : COPY OF THE NOTICE ISSUED TO THE EXECUTIVE ENGINEER, PWD ON 26.11.2009. EXT.R2(d) : COPY OF THE NOTICE ISSUED TO THE EXECUTIVE ENGINEER, PWD ON 13.12.2010. EXT.R2(e) : COPY OF THE NOTICE ISSUED TO THE SECRETARY, GCDA DATED 13.12.2010. EXT.R2(f) : COPY OF THE NOTICE DATED 12.10.2010 ISSUED TO THE PETITIONER. EXT.R2(g) : COPY OF THE LETTER OF THE PETITIONER DATED 21.10.2010. EXT.R2(h) : COPY OF THE LETTER DATED 13.12.2010. EXT.R2(i) : COPY OF THE LETTER RECEIVED ON 01.01.2011. //TRUE COPY// P.S. TO JUDGE Mn S. SIRI JAGAN, J. ........................................... W.P.(C).NO.14152 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioner challenges an assessment order. In so far as the petitioner has right of appeal, I am not inclined to entertain this writ petition. Therefore without prejudice to the right of the petitioner to file an appeal against the appellate order, this writ petition is dismissed. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl