IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WA.No. 1113 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.36191/2010 Dated 06/07/2011 .................... APPELLANT/PETITIONER: -------------- M/S.CONFIDENT PROJECTS (INDIA)PVT.LTD., 888.2,S.A.ROAD, VYTTILA, KOCHI 682 019, REP.BY ITS CHAIRMAN AND MANAGING DIRECTOR, DR.ROY.C.J., THROUGH POWER OF ATTORNEY HOLDER, T.A.JOSEPH. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.J.ABRAHAM RESPONDENTS/RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (WC), O/O.THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI 13. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. GOVT.PLEADER, SRI.MUHAMMED RAFIK THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.No.1113/2011 APPENDIX ANNEXURE-A: COPY OF THE RELEVANT PAGE OF THE LOCAL DELIVERY BOOK ACKNOWLEDGING ADJOURNMENT LETTER DT.18.10.2010. ANNEXURE-B: COPY OF THE FORMS IN FORM 20E AND 20H DULY CERTIFIED BY THE ASSESSING AUTHORITY. //TRUE COPY// PA TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------ W.A.No.1113 OF 2011 ------------------------------ Dated this the 3rd day of August, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. The Writ Appeal is filed against the judgment of the learned Single Judge declining to interfere with the sales tax assessment on merit in the writ proceedings because the appellant has statutory remedy by way of appeal before the appellate authority under the Statute. Assessments involved are 2007-2008 and 2008-2009. It is seen that massive demand is raised merely because the appellant could not produce the audited accounts and statement of accounts in Form 13A in terms of Section 42 of the KVAT Act read with Rule 60 of the KVAT Rules. 2. Having heard the contentions raised, we feel one opportunity can be granted to the appellant to produce audited accounts and statements of accounts, so that, assessment is completed after verifying the books of accounts and audited W.A.No.1113/2011 2 accounts. However, having regard to the demand which is above Rs.18 crores for both years together, we direct the appellant to deposit Rs.One crore as a condition for availing time for production of account. 3. Writ Appeal is disposed of by vacating the judgment of the learned Single Judge and by allowing the W.P.(C) by directing the officer to reconsider the assessment after giving an opportunity to the appellant to produce the audited accounts, statement of accounts and all other records pertaining to the business and make fresh assessment within a period of two months from now. The appellant will produce the entire records and audited accounts within six weeks from today. This facility is granted on condition that the appellant remits Rs.One crore to the Assessing Officer within a period of three weeks from now and the amount will be credited equally for both the years on provisional basis for adjustment if demand is raised after assessment. If the payment is not made within three weeks from now, then the Writ Appeal should be treated as dismissed and the Assessing Officer will proceed to recover the amount subject W.A.No.1113/2011 3 to statutory remedy availed by the appellant. The Assessing Officer is directed to issue pre-assessment notice after verifying the records after six weeks from now and thereafter complete the assessment within two weeks thereafter. (C.N.RAMACHANDRAN NAIR, JUDGE) ( P.S.GOPINATHAN, JUDGE) ps/3/8