Marysadan Projects PVT. LTD. v. The State Of Kerala

Court
Kerala High Court
Case number
WP(C)/15887/2023
Date of judgment
15 Jun 2023
Bench
HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
Petitioner
MARYSADAN PROJECTS PVT. LTD.
Respondent
THE STATE OF KERALA
CNR
KLHC010344032023

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 15TH DAY OF JUNE 2023 / 25TH JYAISHTA, 1945 WP(C) NO. 15887 OF 2023 PETITIONER:

MARYSADAN PROJECTS PVT. LTD.

MARYSADAN BUILDING, NEELEESWARAM P.O., KALADY, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, BIBY BABY, D/O.BABY, AGED 34 YEARS, EDATHALA HOUSE, NEELEESWARAM P.O., KALADY, ERNAKULAM DISTRICT, PIN - 683574 BY ADVS.

BABU S. NAIR SMITHA BABU RESPONDENTS:

1 THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695001 2 THE SECRETARY TO THE GOVERNMENT DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695001 3 THE SECRETARY TO THE GOVERNMENT DEPARTMENT OF PUBLIC WORKS, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695001 4 THE CHIEF ENGINEER PUBLIC WORKS DEPARTMENT, MUSEUM P.O., TRIVANDRUM, PIN - 695033 5 THE SUPERINTENDING ENGINEER P.W.D ROADS CENTRAL CIRCLE, ALUVA, ERNAKULAM DISTRICT, PIN - 683101 6 THE EXECUTIVE ENGINEER P.W.D. ROADS DIVISION, THRIKKAKARA P.O., KAKKANAD, ERNAKULAM, PIN - 682030 BY ADV GOVERNMENT PLEADER

WP(C) NO. 15887 OF 2023 2 SMT.VIDYA KURIAKOSE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 15887 OF 2023 3 P.V.KUNHIKRISHNAN, J.

------------------------------ W.P.(C)No. 15887 of 2023 ---------------------------------------------- Dated this the 15th day of June, 2023 JUDGMENT The above writ petition is filed with the following prayers:

“(i) issue a writ of mandamus or any other appropriate writs, orders or directions commanding the respondents, to accord revised administrative sanction on the revised rate of GST for the works awarded to the petitioner as per Exhibits P1 and P2 and make the payments to the petitioner, in accordance with the seniority, reckoning the date of submission of the bills by the petitioner;

(ii) Issue a writ of mandamus or any other appropriate writs, orders or directions commanding the 6th respondent to forward the bills submitted by the petitioner along with the pending bills for the month of April, 2023 for payment;

(iii) Dispense with the filing of English

WP(C) NO. 15887 OF 2023 4 translation of Vernacular documents;

(iv) Grant such other reliefs as this Hon'ble Court may deem fit and proper in the circumstances of the case”[SIC] 2.

This writ petition is filed for issuing appropriate directions commanding the respondents to accord revised administrative sanction on the revised rate of GST for the works awarded to the petitioner as per Exts.P1 and P2 and make the payment to the petitioner reckoning the date of submission of the bills by the petitioner.

3.

When this writ petition came up for consideration on 16.05.2023, this Court passed the following order:

“There shall be a direction to the 6th respondent to forward the bills submitted by the petitioner, if any, along with the pending bills for the month of April, 2023 forthwith.

Post on 06.06.2023.”

WP(C) NO. 15887 OF 2023 5 5.

Today, the learned Government Pleader submitted that a counter affidavit is filed by the 6th respondent. It will be better to extract paragraph Nos.5 and 8 of the counter affidavit:

“5.

It is submitted that, Revised Estimates for the works were submitted and the same is forwarded to the Public Works Department in Government by the Chief Engineer. On getting the approval from Public Works Department as directed in Circular No.79/2022/Fin. dated 15/09/2022, the undersigned will be in a position to pass the bills and make payments accordingly. By citing this, the bills were returned to Roads sub division Aluva.

Soon on getting the approval of revised estimate by the PWD, the undersigned office will admit the bills and will be scheduled for payment. The petitioner misleadingly hiding the facts that they have received payments upto 5th & part bill and 4th & part bill of the said works without any objection and delay. They were paid 18% GST for the work

WP(C) NO. 15887 OF 2023 6 measured after 18/07/2022 and got 12% GST for the work measured before that date. The sole reason of denial of bills is only due to the non approval of revised estimate due to revision in GST and the undersigned office cannot make payment for which sanction of funds not received.

8. It is respectfully submitted that, when the case came up for admission on 16.05.2023, this Honourable Court passed an Interim Order directing the 6th respondent to forward the bills submitted by the petitioner, if any, along with the pending bills for the month of April, 2023. It is humbly submitted that, the Honourable Court has passed order without considering Exhibit P4 letter of the petitioner and the consequent reply as envisaged by Exhibit P5. A close perusal of Exhibit P4 and P5 shows that, this respondent has already forwarded the bills submitted by the petitioner which were subsequently returned for the reason that until and unless the revised estimate is not

WP(C) NO. 15887 OF 2023 7 sanctioned, the undersigned are not in a position to disburse the amount. This is clearly stated in Exhibit P5. Without considering these facts, this Honourable Court passed an Interim Order. The Interim Order issued may kindly be vacated and Revised Estimate approval date may be considered for the seniority of the bills.” 6.

In the light of the above counter affidavit, the interim order dated 16.05.2023 is not necessary. There can be a direction to the 3rd respondent to expedite the steps to sanction the revised estimate as evident by Ext.P5. Once the revised estimate is sanctioned, the petitioner shall be given the eligible amount within a time frame.

Therefore, this writ petition is disposed of in the following manner:

i.

The 3rd respondent is directed to take appropriate steps and pass necessary orders in

WP(C) NO. 15887 OF 2023 8 accordance with law, in the revised estimate as evident by Ext.P5, as expeditiously as possible, at any rate, within a period of six weeks from the date of receipt of a certified copy of this judgment.

ii.

Respondents 5 and 6 will take necessary steps to disburse the amount, in accordance with law, forthwith, at any rate, within a period of two months from the date of sanctioning of the revised estimate.

Sd/- P.V.KUNHIKRISHNAN DM JUDGE

WP(C) NO. 15887 OF 2023 9 APPENDIX OF WP(C) 15887/2023 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF SELECTION NOTICE ISSUED TO THE PETITIONER DATED, 26-2-2021 EXHIBIT P2 A TRUE COPY OF THE LETTER OF ACCEPTANCE ISSUED BY THE 5TH RESPONDENT DATED, 16-2-2022 EXHIBIT P3 A TRUE COPY OF THE CIRCULAR ISSUED BY THE COMMISSIONER GST, KERALA DATED, 11-8-2022 EXHIBIT P4 A TRUE COPY OF THE COMMUNICATION ISSUED BY THE PETITIONER TO THE 6TH RESPONDENT DATED, 3-5-2023 EXHIBIT P5 A TRUE COPY OF THE REPLY GIVEN TO THE PETITIONER DATED, 4-5-2023 EXHIBIT P6 A TRUE COPY OF THE CIRCULAR ISSUED BY THE 2ND RESPONDENT DATED, 15-9- 2022 RESPONDENTS EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.