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. 15315 of 2011(L) ---------------------------------- PETITIONER(S): ------------------- M/S.KITPLY INDUSTRIES LTD., CC 33/4884-C, SANTHY NAGAR ROAD END, CHALIKKAVATTOM, VENNALA P.O COCHIN-682028, ERNAKULAM DISTRICT, REPRESENTED BY ITS AREA SALES MANAGER SRI.NOUSHAD M.CHENNARA. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------- 1. COMMERCIAL TAX OFFICER, II-CIRCLE, COMMERCIAL TAXES, THRIPUNITHURA-682306. 2. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001. BY 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: svs W.P.(C). NO. 15315/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE LETTER DATED 26/10/2010, SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P2: COPY OF THE RELEVANT PAGE OF LOCAL DELIVERY BOOK OF THE PETITIONER, IN WHICH THE STAFF OF THE 1ST RESPONDENT ACKNOWLEDGED RECEIPT OF EXT. P1 LETTER. P3: COPY OF THE NOTICE DATED 22/03/2011 FOR THE YEAR 2008-09, ISSUED BY THE 1ST RESPONDENT. P4: COPY OF LETTER DATED 05/04/2011, REQUESTING ENLARGEMENT OF TIME TO FILE 'F' FORM DECLARATION, SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. P5: COPY LETTER DATED 20/04/2011 ALONG WITH 'F' FORM DECLARATION, SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. P6: COPY OF RELEVANT PAGE OF THE LOCAL DELIVERY OF THE PETITIONER, IN WHICH THE 1ST RESPONDENT ACKNOWLEDGED THE RECEIPT OF EXT.P5. P7: COPY OF ASSESSMENT ORDER DATED 27/04/2011, COMPLETED UNDER THE CENTRAL SALES TAX ACT, SERVED ON THE PETITIONER, BY THE 1ST RESPONDENT FOR THE YEAR 2008-09, REJECTING THE CLAIM OF EXEMPTION AGAINST EXT.P5. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ........................................... W.P.(C).NO.15315 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax and Central Sales Tax Act on the files of the first respondent for the year 2008-09. The 1st respondent issued a notice under Section 6(5) of the Central Sales Tax Act proposing to assess interstate stock transfer. The petitioner produced 'F' form declarations along with a covering letter and it was rejected as defective. Thereafter the assessment was completed by Ext.P7 assessment order. The petitioner is challenging the same. But,the only contention of the petitioner is that the petitioner may be given an opportunity to cure the defects in the 'F' form declarations and to resubmit the same. 2. I have heard the learned Government Pleader also. He would oppose the prayers on the ground that the petitioner was given sufficient opportunity to produce 'F' form declarations and he could not produce the same within the time stipulated and that is why the assessment has been W.P.(C).NO.15315 OF 2011 : 2 : finalised. He also submits that the petitioner never requested for an opportunity to cure the defects. The counsel for the petitioner submits that he he could not seek opportunity to cure the defects because he was not afforded an opportunity of being heard. 3. Having heard both sides, I dispose of this writ petition with the following directions: If the petitioner produces 'F' form declarations after curing the defects, the 1st respondent shall reconsider the issue and if the 'F' form declarations are acceptable, modify Ext.P7 assessment order appropriately. The 'F' form declarations shall be produced by the petitioner before the 1st respondent within one month from today. The original 'F' form declaration shall be returned to the petitioner after the petitioner produces attested copies of the same. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl