IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 4TH AUGUST 2008 / 13TH SRAVANA 1930 WP(C).No. 22334 of 2008(H) ----------------------------------- PETITIONER: ----------------- M/S.KAMALA PROVISION STORES, PALLIMUKKU, ERNAKULAM, REP. BY ITS PARTNER S.SIDHARDHAN. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT) COMMERCIAL TAX OFFICE, ERNAKULAM. 2. STATE OF KERALA, REP. BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 22334 OF 2008 H -------------------------------------- Dated this the 4th August, 2008 JUDGMENT Petitioner seeks modification of Ext.P1 assessment order. Petitioner has been assessed to tax. According to petitioner, petitioner is entitled to the benefit of the third proviso to Section 6 of the Kerala Value Added Tax Act, as the turnover had not exceeded Rs.10 Lakhs in the earlier year, it is only for the amount in excess of Rs.10 Lakhs that the petitioner is liable to pay tax. Learned Government Pleader, on the other hand, submits that the petitioner may not be entitled to the benefit of the same in so far as the petitioner must be treated as an importer and the benefit of the third proviso to Section 6 of the Act is not available to an importer and having regard to the fact that the petitioner has effected purchase from unregistered dealers, it is liable to pay tax under Section 6(2) of the Act. Anyway, the petitioner has preferred Ext.P2. I feel that a decision should be taken thereon in accordance with law. Without expressing any WPC. 22334/08 H 2 view on the merits of the matter or even regarding the maintainability of the petition, there will be a direction to the first respondent to consider and take a decision on Ext.P2 in accordance with law, within a period of two weeks from the date of receipt of a copy of this Judgment. Till such time as a decision is taken, recovery proceedings against the petitioner will be kept in abeyance. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge