Bethsaida Hermitage And Tourism (P) LTD. vs. State Tax Officer (Lt)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 23RD DAY OF OCTOBER 2019 / 1ST KARTHIKA, 1941 WP(C).No.27897 OF 2019(J) PETITIONER/S: BETHSAIDA HERMITAGE AND TOURISM (P) LTD. PULINKUDY MULLOOR P.O. THIRUVANANTHAPURAM 695 521, REPRESENTED BY MG. DIRECTOR, FREDERIC THOMAS. BY ADVS. SRI.V.V.GEORGEKUTTY SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 STATE TAX OFFICER (LT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM 695 002. 2 THE DEPUTY COMMISSIONER (APPEALS) SGST DEPARTMENT, KARAMANA THIRUVANANTHAPURAM 695 002. 3 SALES TAX APPELLATE TRIBUNAL, SASTHAMANGALOM, THIRUVANANTHAPURAM 695 010. 4 INSPECTING ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, KARAMANA THIRUVANANTHAPURAM 695 002. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27897 OF 2019(J) 2 JUDGMENT The challenge in the writ petition is against Ext.P6 assessment order passed against the petitioner under the Kerala Tax on Luxuries Act. The ground on which the petitioner impugns Ext.P6 in this writ petition is that before passing the said order he was not heard. It is, therefore, contended that Ext.P6 order is vitiated by a non-compliance with the rules of natural justice.
I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.
The learned Government Pleader, on instructions, submits that before passing Ext.P6 order the petitioner was not afforded an opportunity of hearing. Taking note of the said submissions and on finding that Ext.P6 order is vitiated through the non-compliance with the rules of natural justice, I quash Ext.P6 order and direct the 1st respondent to pass fresh orders in lieu of Ext.P6 for the assessment year 2014-15 under the Kerala Tax on Luxuries Act, after hearing the petitioner. To enable the 1st respondent to do so, I direct the petitioner to appear before the 1st respondent at his office at 11 am on 05.11.2019. The 1st respondent shall pass fresh orders as directed, within a month thereafter. A.K.JAYASANKARAN NAMBIAR
JUDGE WP(C).No.27897 OF 2019(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LICENSE DATED 06.05.2014 FOR AYURVEDIC HEALING CENTRE FOR 2014-15, ISSUED FROM THE KOTTUKAL GRAMA PANCHAYATH. EXHIBIT P2OF THE JUDGMENT REPORTED IN 21 KTR 34. EXHIBIT P3OF THE ASSESSMENT U/S. 6 (2) FOR 2014-15 DATED 17.07.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE REVISED PRE-ASSESSMENT NOTICE U/S. 6 (5) DATED 12.02.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE REPLY TO THE PRE- ASSESSMENT NOTICE FILED ON 28.06.2019 BY THE PETITIONER. EXHIBIT P6OF THE REVISED ASSESSMENT U/S. 6 (5) FOR THE YEAR 2014-15 DATED 18.07.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7OF THE ASSESSMENT ORDER FOR THE PREVIOUS YEAR 2013-14 DATED 28.02.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 AOF THE ASSESSMENT ORDER FOR THE SUBSEQUENT YEAR 2015-16 DATED 11.03.2019 ISSUED BY THE 1ST RESPONDENT.
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.