Triveni Engineering & Industries Limited V. Assistant Commissioner (Works Contract & Luxury Tax), Commercial Taxes

WP(C)/28884/2015

AI Insights

In this writ petition, Triveni Engineering & Industries Limited sought a direction from the High Court of Kerala to expedite the consideration of their rectification application (Ext.P12) regarding an assessment order (Ext.P11) issued by the Assistant Commissioner (Works Contract & Luxury Tax). The petitioner argued that there were mistakes in the assessment order and requested a prompt hearing and decision on the rectification application. The Government Pleader represented the respondent. After hearing the arguments, the court decided to direct the respondent to address the rectification application within a specified timeframe and to halt any recovery actions based on the disputed assessment until a decision was made.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 690054 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-09-2015
• Assessment Year: misc
• Laws Referred To: KVAT Rules, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: LIJU STEPHEN
• Assessee Lawyers: K S NAIR
• Keywords: Commercial Taxes; Luxury tax; Rectification of assessment order; Works contract
• Section: 13; 13A; 16; 20F

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF SEPTEMBER 2015/1ST ASWINA, 1937 WP(C).No. 28884 of 2015 (I) --------------------------------------- PETITIONER(S): -------------------------- TRIVENI ENGINEERING & INDUSTRIES LIMITED AGED 53 YEARS A 44, HOSIERY COMPLEX, PHASE II EXTN NOIDA-201305 REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI.BALDEV DEWAN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ---------------------------- ASSISTANT COMMISSIONER (WORKS CONTRACT & LUXURY TAX) COMMERCIAL TAXES, CLASS TOWER, 2ND FLOOR OLD RAILWAY STATION ROAD, KOCHI-682018. R BY GOVERNMENT PLEADER, SRI. LIJU. V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28884 of 2015 (I) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1: COPY OF THE PURCHASE ORDER DATED 25.07.2013 ISSUED BY BHARATH PETROLEUM CORPORATION (BPCL). EXHIBIT-P1(A): COPY OF THE COMMUNICATION DATED 25.07.2013, ACCEPTING EXT.P1, PURCHASE ORDER. EXHIBIT-P2: COPY OF THE RUNNING BILL DATED 30.12.2013 RAISED BY THE PETITIONER ON BPCL DURING THE YEAR 2013-2014. EXHIBIT-P2(A): COPY OF THE RUNNING BILL DATED 14.01.2014 RAISED BY THE PETITIONER ON BPCL DURING THE YEAR 2013-2014. EXHIBIT-P2(B): COPY OF THE RUNNING BILL DATED 08.03.2014 RAISED BY THE PETITIONER ON BPCL DURING THE YEAR 2013-2014. EXHIBIT-P2(C): COPY OF THE RUNNING BILL DATED 24.03.2014 RAISED BY THE PETITIONER ON BPCL DURING THE YEAR 2013-2014. EXHIBIT-P2(D): COPY OF THE RUNNING BILL DATED 19.03.2014 RAISED BY THE PETITIONER ON BPCL DURING THE YEAR 2013-2014. EXHIBIT-P3: COPY OF THE CERTIFICATE ISSUED BY BPCL IN FORM 20F UNDER THE KVAT RULES, DATED 18.03.2014. EXHIBIT-P3(A): COPY OF THE CERTIFICATE ISSUED BY BPCL IN FORM 20F DATED 05.04.2014. EXHIBIT-P3(B): COPY OF THE CERTIFICATE ISSUED BY BPCL IN FORM 20F DATE 05.05.2014. EXHIBIT-P4: COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT-P5: COPY OF AUDIT REPORT IN FORM 13 AND 13A FOR THE YEAR 2013-14 DATED 11.02.2015. EXHIBIT-P5(A): COPY OF THE PROFIT & LOSS ACCOUNT FOR THE YEAR 2013-14 DATED 06.04.2015. EXHIBIT-P6: COPY OF CERTIFICATE DATED 17.09.2015 ISSUED BY BPCL SHOWING THE CONTRACT EXECUTED BY THE PETITIONER FOR BPCL FROM 2013 TO SEPTEMBER 2015. EXHIBIT-P7: COPY OF THE LIABILITY CERTIFICATE IN FORM 1EE DATED 17.12.2014 ISSUED BY THE RESPONDENT TO THE PETITIONER. WP(C).No. 28884 of 2015 (I) --------------------------------------- -2- EXHIBIT-P8: COPY OF THE LIABILITY CERTIFICATE IN FORM 1EE DATED 25.02.2014 ISSUED BY THE ASSESSING AUTHOITY OF THE SUBCONTRACTOR. EXHIBIT-P8(A): COPY OF THE LILABILITY CERTIFICATE IN FORM 1EE DATED 02.04.2014 ISSUED BY THE ASSESSING AUTHORITY OF THE SUBCONTRACTOR. EXHIBIT-P8(B): COPY OF THE LIABILITY CERTIFICATE IN FORM 1EE DATED 05.06.2014 ISSUED BY THE ASSESSING AUTHORITY OF THE SUBCONTRACTOR. EXHIBIT-P9: COPY OF THE NOTICE DATED 29.06.2015 ISSUED BY THE RESPONDENT. EXHIBIT-P10: COPY OF THE REPLY DATED 10.08.2015. EXHIBIT-P10(A): COPY OF THE HEARING NOTE DATED 17.08.2015. EXHIBIT-P11: COPY OF THE ASSESSMENT ORDER PASSED BY THE RESPONDENT DATED 17.08.2015. EXHIBIT-P12: COPY OF THE RECTIFICATION PETITION FILED BEFORE THE RESPONDENT DATED 16.09.2015. EXHIBIT-P13: COPY OF THE TDS CERTIFICATE IN FORM 16A DATED 21.05.2014 ISSUED BY BPCL UNDER THE INCOME TAX ACT, 1961. RESPONDENT'S EXHIBITS:- --------------------------------------- NIL // True copy // PA to Judge das A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 28884 of 2015 ===================================================== Dated this the 23rd day of September, 2015 JUDGMENT Seeking a rectification of certain mistakes, that have crept into Ext.P11 assessment order, the petitioner has preferred Ext.P12 rectification application before the respondent. The limited prayer of the petitioner in the writ petition is for a direction to the respondent to consider and pass orders on Ext.P12 application, expeditiously, after hearing the petitioner. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondent. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the respondent to consider and pass orders on Ext.P12 rectification application preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment. I make it clear that till such time as orders are passed by the respondent as directed and communicated to the petitioner, recovery steps for recovery of the -2- W.P.(C). No. 28884 of 2015 amounts confirmed against the petitioner by Ext.P11 assessment order, shall be kept in abeyance. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das "