IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 32353 of 2011(T) ------------------------------------------- PETITIONER(S): -------------------------- M/S.PRIMA INDUSTRIES LIMITED, NEW INDUSTRIAL DEVELOPMENMT AREA, MENONPARA ROAD, KANJIKODE,PALAKKAD 678 621, REPRESENTED BY IT'S MANAGING DIRECTOR MR.SANJAY GUPTA. BY ADVS. SRI.PREMJIT NAGENDRAN, SRI.K.B.SUBHAGAMANI. RESPONDENT(S): ---------------------------- THE FAST TRACK TEAM, COMMERCIAL TAXES, PALAKKAD 678 110. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32353/2011 T APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER NO.3112 7899/2004-05 (CST) DTD.30/12/2010 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD. P2: COPY OF THERECTIFICATION SUBMITTED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD, DTD. 12/03/2011. P3: COPY OF THE JUDGMENT IN WRIT PETITION (CIVIL) NO.23507 OF 2011(K) DTD. 31/08/2011 ISSUED BY THIS COURT. P4: COPY OF THE LIST OF 'C' FORMS TO SALES TAX 2004-05. P4(A): COPY OF THE 'C' FORM DECLARATION NO.TN-2006-C BB 1198079 DTD. 29/01/2011 SKM ANIMAL FEEDS & FOODS (I) LTD. P4(B): COPY OF THE 'C'FORM DECLARATION NO.95C 265308 DTD. 23/07/2005 FORMERLY RICCO OIL MILLS (PVT.) LTD. P4(D): COPY OF THE 'C'FORM DECLARATION NO.TN 2K2-C-AA 60774 DTD. 04/09/2005 SRI.JAYASAKTHI RICE & OIL MILLS. P4(E): COPY OF THE 'C'FORM DECLARATION NO.PY/C 221990 DTD. 04/02/2008 MUTHU ENTERPRISES. P4(F): COPY OF THE 'C'FORM DECLARATION NO.TN 2009-CTC-OH 1326163 DTD. 18/05/2005 SRI.SELVAKANNAN & COMPANY. P4(G): COPY OF THE 'C'FORM DECLARATION NO.TN-2009-CTC-OH 6878622 DTD. 21/06/2005 KARTHIKEYA TRADERS. P4(H): COPY OF THE 'C'FORM DECLARATION NO.TN 2009-CTC OH 6768510 DTD. 15/03/2004 SRI. VEERKUMAR OIL MILLS. P4(I): COPY OF THE 'C'FORM DECLARATION NO.5288662 DTD. 12/05/2004 SANTHOSH TRADERS. P4(J): COPY OF THE 'C'FORM DECLARATION NO.6389673 DTD. 04/03/2005 SRI.BALAJI TRADERS. Kss ..2/- ..2.... WPC.NO.32353/2011 T P4(K): COPY OF THE 'C'FORM DECLARATION NO.TN 2009-CTC-OH 2537175 DTD. 16/08/2005 KARVIN AGENCIES. P4(L): COPY OF THE 'C'FORM DECLARATION NO.TN2009-CTC-OH 5668299 DTD. 10/02/2005 SREENIVASA TRADING COMPANY. P4(M): COPY OF THE 'C'FORM DECLARATIONI NO.PY/C 217535 DTD. 17/08/2009 UNIVERSAL TRADING COMPANY. P4(N): COPY OF THE 'C'FORM DECLARATION NO.2590965 DTD. 15/12/2004 SRI.ARUNA ENTERPRISES. P4(O): COPY OF THE 'C' FORM DECLARATION NO.TN-2009-CTC-OH 5175530 DTD. 14/07/2005 COIMBATORE AGRO TRADING COMPANY. P4(P): COPY OF THE 'C'FORM DECLARATION NO.5008296 DTD. 16/07/2004 PESTIWAR SOAPS AND CHEMICALS PVT.LTD. P4(Q): COPY OF THE 'C' FORM DECLARATION NO.8069827 DTD. 14/04/2005 GODREJ AGROVET LTD. P4(R): COPY OF THE 'C'FORM DECLARATION NO.744346 DTD. 14/04/2005 S.KUMAR OIL INDUSTRIES. P4(S): COPY OF THE 'C'FORM DECLARATION NO.TN 2006 C BB 7732254 DTD. 24/04/2005 SURAJI REFINERY PVT.LTD. P5: COPY OF THE ASSESSMENT ORDER NO.31127899/2004-05/CST DTD. 10/10/2011 ISSUED BY THE DEPUTY COMMISSIONER COMMERCIAL TAXES, PALAKKAD. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32353 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of December, 2011. J U D G M E N T The petitioner has been assessed to tax under the Central Sales Tax Act. At the time of assessment, the petitioner could not produce some C Forms. Subsequent to the assessment, the petitioner obtained appropriate C Forms. The petitioner filed an application for rectification to rectify the assessment taking into account the C Forms as well. That application has been rejected by Ext.P5 order holding that subsequent production of C Forms is no ground for rectification insofar as there is no error apparent on the face of the records. The petitioner seeks the following reliefs: “a. issue a writ of certiorari or any other appropriate writ, order or direction, calling for the records leading to Ext.P5 order passed by the respondent and quashing it to the extent it has not taken into consideration of Ext.P4 series of C Forms; b. issue a writ of mandamus or any other appropriate writ, order or direction, directing the 1st respondent to re-do the order of assessment taking into account of Ext.P4 series of C Forms.” 2. I have heard the learned Government Pleader also. 3. Of course, I agree with the assessing authority that subsequent production of C Forms would not be a ground for filing a rectification application insofar as there is no error on the face of the records in the assessment order. However, I am of opinion that now that the petitioner has produced appropriate C Forms, the assessing authority should consider W.P(C) No. 32353 of 2011 -: 2 :- such C Forms and pass a fresh assessment order. To enable the assessing authority to do so, I quash Ext.P1 assessment order and direct the 1st respondent to re-consider the assessment, considering the C Forms now produced by the petitioner as well. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/