E.O.LAWRENCE V. COMMISSIONER OF COMMERCIAL TAXES

WP(C)/8625/2014

AI Insights

The case involves E.O. Lawrence, the petitioner, who challenged the notices issued by the Fast Track Team under Section 17 D of the KGST Act. The petitioner sought to quash these notices and requested access to the records used in the assessment, which were seized by the tax authorities. The court's decision was influenced by a related case (W.P.(C) No. 6666 of 2014), which had set a precedent for handling such disputes. The court aimed to ensure that the petitioner had a fair opportunity to contest the assessments made by the tax authorities while also preventing unnecessary delays in the tax assessment process.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 694266 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-03-2014
• Assessment Year: misc
• Other Referred Cases: W.A 2757/1998, W.P(C).NO.34572/2009, W.P.(C) No. 6666 of 2014
• Laws Referred To: KGST Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBHA EAPEN
• Assessee Lawyers: S KUMAR; K UMAMAHESWAR
• Keywords: Amnesty Scheme; Commercial Taxes; Inspection Report; Writ petition; Tax Notices
• Section: 17(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH DAY OF MARCH 2014/6TH CHAITHRA, 1936 WP(C).No. 8625 of 2014 (C) --------------------------- PETITIONER : -------------------- E.O.LAWRENCE EDAKALATHUR HOUSE, WELCOME VILLA, POONKUNNAM THRISSUR - 680 002. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.UMAMAHESWAR RESPONDENT(S) : ---------------------------- 1. COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2. COMMERCIAL TAX OFFICER,. FIRST CIRCLE, AYYANTHOLE, THRISSUR - 680 003. 3. THE INTELLIGENCE OFFICER SQUAD NO. II, COMMERCIAL TAXES, PANKAJ BUILDING WEST FORT, THRISSUR - 686 004. 4. THE DEPUTY COMMISSIONER COMMERCIAL TAXES, AYYANTHOLE, THRISSUR - 680 003. 5. FAST TRACK TEAM, THRISSUR REPRESENTED BY THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, PNKAJ BUILDINGS, WEST FORT THRISSUR -686 004. R1 TO R5 BY GOVT. PLEADER SMT. SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-03-2014, ALONG WITH WP(C) NO. 8626/2014 & WP(C) NO. 8627/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 8625 of 2014 (C) -------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXHIBIT-P1- COPY OF THE SHOP INSPECTION REPORT DATED 30/07/1998. EXHIBIT-P1(a)- COPY OF THE RECEIPTS ISSUED BY THE INSPECTION OFFICERS. EXHIBIT-P2- COPY OF THE COMMON JUDGMENT DATED 07/04/2003 IN W.A 2757/1998 OF THIS HON'BLE COURT. EXHIBIT-P3- COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 30/06/2003 ADDRESSED TO THE IST RESPONDENT. EXHIBIT-P4- COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER DATED 25/01/2006 TO THE HON'BLE MINISGER FOR FINANCE. EXHIBIT-P5- COPY OF THE GOVERNMENT LETTER DATED 9/ 16/06/2006. EXHIBIT-P6- COPY OF THE ORDER DATED 25/03/2011 ISSUED BY THE 4TH RESPONDENT. EXHIBIT-P6(a)- COPY OF THE ORDER DATED 27/03/2012 ISSUED BY THE 4TH RESPONDENT. EXHIBIT-P6(b)- COPY OF THE ORDER DATED 25/03/2013 ISSUED BY THE 4TH RESPONDENT. EXHIBIT-P7- COPY OF THE JUDGMENT DATED 25/05/2010 OF THIS HON'BLE COURT IN W.P(C).NO.34572/2009. EXHIBIT-P8- COPY OF THE LETTER DATED 28/12/2010 OF THE 2ND RESPONDENT. EXHIBIT-P9- COPY OF THE LETTER DATED 15/11/2013 OF THE ASST. COMMISSIONER OF INCOME TAX. EXHIBIT-P10- COPY OF THE LETTER DATED 27/11/2013 ADDRESSED TO THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM. EXHIBIT-P11- COPY OF THE LETTER DATED 28/11/2013 ADDRESSED TO THE 3RD RESPONDENT. EXHIBIT-P12- COPY OF THE NOTICE DATED 15/01/2014 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P13- COPY OF THE LETTER DATED 28/01/2014 ADDRESSED TO THE 2ND RESPONDENT. (Contd...) WP(C).No. 8625 of 2014 (C) -------------------------------------- EXHIBIT-P14- COPY OF THE NOTICE DATED 17/02/2014 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 1993-1994. EXHIBIT-P14(a)- COPY OF THE NOTICE DATED 17/02/2014 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 1994-1995. EXHIBIT-P14(b)- COPY OF THE NOTICE DATED 17/02/2014 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 1995-1996. EXHIBIT-P14(c)- COPY OF THE NOTICE DATED 17/02/2014 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 1996-1997. EXHIBIT-P14(d)- COPY OF THE NOTICE DATED 17/02/2014 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 1997-1998. EXHIBIT-P14(e)- COPY OF THE NOTICE DATED 17/02/2014 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 1998-99. EXHIBIT-P15- COPY OF THE LETTER DATED 21/03/2014 RECEIVED FROM THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM. EXHIBIT-P16- COPY OF THE INTERIM REPY DATED 12/03/2014 FOR THE YEAR 1993-94. EXHIBIT-P16(a)- COPY OF INTERIM REPLY DATED 12/03/2014 F4OR THE YEAR 1994-1995. EXHIBIT-P16(b)- COPY OF INTERIM REPLY DATED 12/03/2014 FOR THE YEAR 1995-1996. EXHIBIT-P16(c)- COPY OF INTERIM REPLY DATED 12/03/2014 FOR THE YEAR 1996-97. EXHIBIT-P16(d)- COPY OF INTERIM REPLY DATED 12/03/2014 FOR THE YEAR 1997-1998. EXHIBIT-P16(e)- COPY OF INTERIM REPLY DATED 12/03/2014 FOR THE YEAR 1998-1999 RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------ //TRUE COPY// P.S. TO JUDGE Mn P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 8625, 8626 and 8627 of 2014 ~~~~~~~~~~~~~~~~~~~~~ Dated, this the 27th day of March, 2014 JUDGMENT The petitioner is stated as aggrieved of Ext. P14 series notices issued by the 5th respondent/Fast Track Team under Section 17 D of the KGST Act. 2. The issue involved in all these cases is having close nexus with the issue, which has been projected in W.P.(C) No. 6666 of 2014. The said writ petition was disposed of, as per the judgment dated 21.03.2014. Since the reliefs sought for in all the cases are common, for the purpose of convenience of reference, the prayers raised in W.P.(C) No. 8625 of 2014 are extracted below : (i) Issue a writ of certiorari or other appropriate writ or direction as this Hon'ble Court deems fit to call for the records leading to the issue of Ext. P14 to Ext. P14(e) and to strike down and quash the same; (ii) Issue a writ of mandamus or other appropriate writ or order directing - (a) the 2 nd and 3 rd respondents to issue copies of the records covered by Ext. P1(a) to the petitioner; W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 2 : (b) the 5 th respondent to offer the petitioner an opportunity to file reply to Ext. P14 to Ext. P14(e) notices also an opportunity of being heard with reference to such replies; (c) on finalization of the proceedings, if any demand is created against the petitioner, to permit the petitioner to avail himself of the amnesty scheme announce through the Kerala Finance Bill 2014; (iii) Issue a writ of prohibition or other appropriate writ or orders restraining the 2nd and 5th respondents from proceeding further on the basis of Ext. P14 to Ext. P14(e) till the copies of the seized records are given to the petitioner and the petitioner offered an opportunity of being heard; 3. It is brought to the notice of this Court that, pursuant to the intimation given by the Income Tax Department, vide Ext. P9 communication, the third respondent has already come over and collected the records in the presence of the petitioner. The petitioner seeks to have an opportunity to produce copies of the relevant documents/proceedings/records before finalization of the proceedings pursuant to Ext. P14 series notices. As per judgment dated 21.03.2014 in W.P.(C) No. 6666 of 2014, the third respondent was directed to issue copies or originals of the documents to the W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 3 : petitioner forthwith, at any rate, within the specified time and the proceedings were ordered to be finalized by the concerned respondent, after returning the copies/originals as above. 3. The learned counsel for the petitioner submits that, as per Ext. P2 judgment, the originals were to be retained at the hands of the department. It is stated that the petitioner does not have any objection in retaining the records with the petitioner, but the petitioner would be satisfied with copies of the same, which hence is sought to be given to the petitioner. It is also pointed out that, this course was suggested because of the fact there is every chance to have a contention by the Department that the petitioner has effected manipulation, if the originals are returned to the petitioner. The learned Government Pleader submits that the present tactics adopted by the petitioner is only to protract things, causing the assessment to be finalized after the period of limitation. The learned counsel for the petitioner submits that, the petitioner does not intend to raise the 'plea of limitation' and that the proceedings could be finalized on the basis of actual facts and figures, within a reasonable time, so as to have the issue settled once and for all. W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 4 : 4. In the above circumstances, the writ petitions are disposed of, directing the third respondent to serve copies of the relevant documents to the petitioner at the cost of the petitioner forthwith, at any rate, within 'two weeks' from the date of receipt of a copy of this judgment and the proceedings pursuant to Ext. P14 shall be finalized by the 5th respondent/Fast Track Team, after verifying the records and giving an opportunity of hearing to the petitioner to produce all the relevant records and to explain the facts and figures, which shall be done within one month thereafter. It is made clear that the petitioner will not be entitled to raise any 'plea of limitation' with regard to the assessment to be finalized as above, on the basis of the actual merit involved. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd W.P.(C) Nos. 8625, 8626 and 8627of 2014 : 5 : "