Shibumon P.V vs. The Secretary

NO.R2/13858/2018 ISSUED BY THE 2ND RESPONDENT DATED 21.5.2018. RESPONDENTS EXHIBITS

W.P.(C) Nos33231/2018 & conn.cases -140- EXHIBIT R2(A)OF THE POSTAL REMARKS EXHIBIT R2(B)OF THE SHOW CAUSE NOTICE NO.R2/13858/2017/K ISSUED TO THE PETITIONER ON 07.12.2017 EXHIBIT R2(C)OF THE LETTER DATED 29.12.2017 EXHIBIT R2(D)OF THE ENQUIRY REPORT EXHIBIT R2(E)OF THE TAX DEMAND NOTICE DATED 19.01.2018 EXHIBIT R3(F)OF THE DEMAND AND SHOW CAUSE NOTICE DATED 03.03.2018

W.P.(C) Nos33231/2018 & conn.cases -141- APPENDIX OF WP(C) 21595/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE LEASSE AGREEMENT DATED 06.07.2016 EXT.P2OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE 4TH RESPONDNET DATED 21.10.2016 EXT.P3OF THE KERALA FINANCE ACT, 2015 (RELEVANT EXTRACT) EXT.P4OF THE JUDGMENT IN W.P.C NO 11053 OF 2018 EXT.P5OF THE OBJECTIONS DATED 9.4.2018 SUBMITTED BY THE PETITIONER EXT.P6 THEOF THE ORDER DATED 13.04.2018 ISSUED BY THE 3RD RESPONDENT EXT.P7 THEOF THE REVISION SUBMITTED BEFORE THE 3RD RESPONDENT EXT.P8 THEOF THE ORDER DATED 19.06.2018 ISSUED BY THE 2ND RESPONDENT WITH TRANSLATION EXT.P9OF THE REQUEST SUBMITTED UDNER THE R1 ACT EXT.P10OF THE INFORMATION'S PROVIDED BY THE 1ST RESPONDNET EXT.P11OF THE INFORMATION'S PROVIDED BY THE 1ST RESPONDNET

W.P.(C) Nos33231/2018 & conn.cases -142- APPENDIX OF WP(C) 24482/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE TAX INVOICE DATED 30.1.2017. EXHIBIT P2 COPY OF THE EXPENSE MEMO DATED 30.1.2017. EXHIBIT P3 COPY OF REGISTRATION CERTIFICATE DATED 31.1.2017 OF PY-01- CP -0167. EXHIBIT P4OF THE SALE AGREEMENT DATED 4.12.2017 EXECUTED BETWEEN THE PETITIONER AND THE SRI.M.PASUPATHI. EXHIBIT P5 COPY OF THE NOTICE DATED 07.12.2017 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P6 COPY OF THE PETITION DATED 15.12.2017 FILED BY THE COUNSEL FOR THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P7 COPY OF THE PETITION DATED 26.12.2017 FILED BY THE COUNSEL BEFORE THE 5TH RESPONDENT. EXHIBIT P8 COPY OF THE NOTICE DATED 29.12.2017 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P9 COPY OF THE EXPLANATION FILED BY THE COUNSEL FOR THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P10 COPY OF THE NOTICE DATED 19.1.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER.

W.P.(C) Nos33231/2018 & conn.cases -143- EXHIBIT P11 COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT. EXHIBIT P12 COPY OF THE COMMUNICATION DATED 23.12.2017 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER. EXHIBIT P13 COPY OF THE NOTICE DATED 3.3.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P14 COPY OF THE EXPLANATION DATED 31.3.2018 BY THE COUNSEL FOR THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P15 COPY OF THE NOTICE DATED 26.4.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P16 COPY OF THE NOTICE DATED 7.5.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P17 COPY OF THE FORM 1 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 26.6.2018 WITH TRANSLATION. EXHIBIT P18 COPY OF THE FORM 1O DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 26.6.2018 WITH TRANSLATION. EXHIBIT P19 COPY OF THE ORDER NO.C1/14189/TC/2011 DATED 22.11.2017. EXHIBIT P20 COPY OF THE SERVICE DETAILS DATED 19.9.2017 ISSUED BY THE T.V SUNDARAM IYYENGAR & SONS PVT LTD. EXHIBIT P21 COPIES OF THE INVOICE DATED 15.2.2018 ISSUED BY T.V SUNDARAM IYYENGAR & SONS PVT LTD.

W.P.(C) Nos33231/2018 & conn.cases -144- EXHIBIT P22 COPY OF THE NO OBJECTION CERTIFICATE ISSUED BY THE REGISTERING AUTHORITY, PUDUCHERRY DATED 06.09.2018 RESPONDENTS EXHIBITS EXHIBIT R4(A)OF THE LETTER RECEIVED BACK WITH POST ACKNOWLEDGEMENT EXHIBIT R4(B)OF THE SHOW CAUSE NO.R2/13858/17/K DATED 07.12.2017 EXHIBIT R4(C)OF THE LETTER ISSUED TO THE PETITIONER FOR PRODUCING RELEVANT DOCUMENTS TO PROVE THE GENUINENESS OF ADDRESS IN WHICH THE VEHICLE HAS BEEN REGISTERED AT PUDUCHERRY EXHIBIT R4(D)OF THE DEMAND NOTICE DATED 19.01.2018 EXHIBIT R4(E)OF THE DEMAND NOTICE DATED 03.03.2018

W.P.(C) Nos33231/2018 & conn.cases -145- APPENDIX OF WP(C) 25170/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 (OF CERTIFICATE OF INCORPORATION OF M/S.PAPER EXIM PVT.LTD., DATED 16/12/2005). EXHIBIT P2 (OF BOARD RESOLUTION DATED 19/8/2017). EXHIBIT P3 (OF LEASE AGREEMENT DATED 7/9/2017). EXHIBIT P4 (OF THE GST REGISTRATION CERTIFICATE OF PAPER EXIM PVT.LTD. BERING NO.34AADCP8048FIZF DATED 14/9/2017 IN PONDICHERRY). EXHIBIT P5 (OF PURCHASE INVOICE NO.VSIP 1500159 DATED 9/9/2017 OF EVM AUTHOKRAFT INDIA PVT.LTD, SOUTH KALAMASSERY, KOCHI - 682 022). EXHIBIT P6 (OF T.C.PARTICULARS OF THE CAR BEARING REGISTRATION NO.PY 01 CR 1110). EXHIBIT P7 (OF NOTICE BEARING NO.R1/PY39/9019/2017E DATED 13/11/2017. EXHIBIT P8 (OF REPLY DATED 27/11/2017 TO EXHIBIT P8 NOTICE (WITHOUT ANNEXURES) GIVEN TO THE 3RD RESPONDENT). EXHIBIT P9 (OF DEMAND/SHOW CAUSE NOTICE BEARING NO.R/PY39/9019/2017/E DATED 3/3/2018).

W.P.(C) Nos33231/2018 & conn.cases -146- EXHIBIT P9(A) (TRUE TRANSLATION OF EXHIBIT P9 DEMAND NOTICE DATED 3/3/2018). EXHIBIT P10 (OF JUDGMENT IN W.P.9C) NO.9752 OF 2018 DATED 21/3/2018). EXHIBIT P11 (OF ORDER BEARING NO.R1/PY 39/9019/2017E DATED 30/5/2018). EXHIBIT P11(A) (TRUE TRANSLATION OF EXHIBIT P11 ORDER DATED 30/5/2018) EXHIBIT P12 (OF ANNEXURE - III OF THE KERALA MOTOR VEHICLES TAXATION ACT AS AMENDED BY THE KERALA FINANCE ACT 2018). EXHIBIT P13 (OF ANNEXURE-III OF THE KERALA MOTOR VEHICLES TAXATION ACT AS AMENDED BY THE KERALA FINANCE ACT 2015).

W.P.(C) Nos33231/2018 & conn.cases -147- APPENDIX OF WP(C) 29183/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE LEASE DATED 08/09/2017. EXHIBIT P2 AOF THE GST REGISTRATION CERTIFICATE ISSUED TO M/S. CLASSY IN PUDUCHERRY. EXHIBIT P3 AOF THE RECEIPT FOR TEMPORARY REGISTRATION OF THE MOTOR CAR ISSUED ON 15/09/17 BY THE JOINT R.T.O., TRIPUNITHURA. EXHIBIT P4 A CERTIFICATE REGISTRATION ISSUED BY THE ARO, PUDUCHERRY DATED 25/10/17. EXHIBIT P5 AOF THE RECEIPT FOR PAYMENT OF LIFETIME TAX ON THE VEHICLE AT PUDUCHERRY DATED 25/10/17. EXHIBIT P6 AOF THE RENTAL AGREEMENT DATED 16/11/17. EXHIBIT P7 AOF THE GST REGISTRATION ISSUED TO M/S. CLASSY AT THE NEW PREMISES DATED 29/11/17. EXHIBIT P8 AOF THE CERTIFICATE OF REGISTRATION OF THE CAR PY 01 CR 50 ISSUED BY THE ARO, PUDUCHERRY DATED 09/01/18. EXHIBIT P9 AOF THE NOTICE ISSUED BY THE FOURTH DATED 04/12/2017. EXHIBIT P10 AOF THE REPLY LETTER SUBMITTED BY THE PETITIONER TO THE FOURTH RESPONDENT DATED 12/01/2018. W.P.(C) Nos33231/2018 & conn.cases -148- EXHIBIT P11 AOF THE CIRCULAR NO.C1/14189/TC/2011 DATED 22/11/17. EXHIBIT P12 AOF THE JUDGMENT OF THIS HON'COURT IN WP(C)13888/18 DATED 13/04/18. EXHIBIT P13 AOF THE WRITTEN SUBMISSION FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT ON 25/04/18. EXHIBIT P14 AOF THE ORDER OF THE FOURTH RESPONDENT NO.A1/2174/2018 MT DATED 06/08/18 SERVED ON 13/08/18.