M/S. Kalliyath Sanitations vs. The Asst. Commissioner Of State Tax - Kerala High Court, 24 January 2019

NO.32151366786/14-15 DATED 30.12.2017 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P3A:OF THE ASSESSMENT ORDER NO.32151366786/15-16 DATED 29.12.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P4:OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT-P5:OF THE UNION LIST [LIST I] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT-P6:OF THE RELEVANT PAGES OF STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT-P7:OF THE NOTIFICATION NO.SO 2986[E] DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT-P8:OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P(C) NO.11335 DATED 04.04.2018. -45- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 17228/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER PASSED BY THE 1ST RESPONDENT AS ORDER NO.32072018422/2015-16 DT.26/3/2018 EXHIBIT P2 THEOF THE DEMAND NOTICE IN FORM NO.12 UNDER KERALA VALUE ADDED TAX RULES 2005 DT.26/3/2018 EXHIBIT P3 THEOF THE RETURN FILED BY THE PETITIONER DURING THE RETURN PERIOD FROM 1ST APRIL 2015 TO 3TH JUNE 2015 EXHIBIT P4 THEOF DELIVERY NOT DT. 7/4/15 EXHIBIT P4(A) THEOF DELIVERY NOTE DT.21/5/15 EXHIBIT P4(B) THEOF DELIVERY NOTE DT.22/5/15 EXHIBIT P4(C) THEOF DELIVERY NOTE DT.23/5/15 EXHIBIT P4(D) THEOF DELIVERY NOTE DT.27/5/15 EXHIBIT P(E) THEOF DELIVERY NOTE DT.11/6/15 EXHIBIT P(F) THEOF DELIVERY NOTE DT.12/6/15 EXHIBIT P(G) THEOF DELIVERY NOTE DT.25/6/15

-46- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 18230/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 30.12.2017. EXHIBIT P2: COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 4.4.2018. -47- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 18427/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32061515804/2014-15 DATED 12-03-2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32061515804/2014-15 DATED 30-04-2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2006. EXHIBIT P4OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P6OF THE NOTIFICATION NO: SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P(C) NO. 11335 DATED 04-04-2018. -48- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 18430/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXT.P1(A) COPY OF ANNUAL RETURN FOIR THE YEAR 2015-16 EXT.P2 COPY OF ORDER DATED 17.10.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2012-13. EXT.P2(A) COPY OF ORDER DATED 28.03.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2015-16 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. -49- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 18630/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08. EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT.

-50- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 23625/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REVISES ASSESSMENT ORDER DATED 10/05/2018 FOR THE YEAR 2016-17 PASSED BY THE FIRST RESPONDENT.

-51- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 25224/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 24.05.2018 ISSUED BY THE FIRST RESPONDENT U/S 25(1) OF THE KVAT ACT. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 IN W.P.(C) 11335/2018 OF THE HON'BLE HIGH COURT OF KERALA.

-52- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 25624/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 07.11.2017. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.12.2017. EXHIBIT P1(B) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 30.12.2017. EXHIBIT P1(C) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 20.01.2018. -53- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 25821/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 21/05/2018 FOR THE YEAR 2013-14 PASSED UNDER SECTION 6(20 OF THE KLT ACT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 22/05/2018 FOR THE YEAR 2015-16 PASSED UNDER SECTION 6(2) OF THE KLT ACT. EXHIBIT P3OF THE ASSESSMENT ORDER DATED 23/05/2018 FOR THE YEAR 2016-17 PASSED UNDER SECTION 6(2) OF THE KLT ACT. EXHIBIT P4OF THE INTERIM ORDER DATED 04/04/2018 IN W.P.(C)11335/2018 EXHIBIT P5OF THE INTERIM ORDER DATED 12/04/2018 IN WP(C)13136/2018. -54- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 27021/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2013-14 DATED 18-07-2018. -55- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 27024/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 7-7-2018. -56- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 27621/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.2523/KTL/2014- 15, 2015-16, 2016-17, 2017-18, DATED 25.06.2018 UNDER SECTION 6,R/W. SECTION 13(I)(A) AND (B) OF KERALA TAXES ON LUXURIES ACT, 1976 ISSUED BY THE 1ST RESPONDENT.

-57- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 27622/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32021018763/2013-14 DATED 31/7/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32021018763/2014-15 DATED 31.07.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER DATED 04.04.2018 IN W.P(C)NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.

-58- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 27624/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 04.04.2018

-59- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 27625/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SAID PENALTY ORDER FOR THE YEAR 2014-15 DATED 10/01/2018 PASSED BY THE THIRD RESPONDENT EXHIBIT P2OF THE APPEAL FOR THE YEAR 2014- 15 DATED 11/04/2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER, (APPEALS) COMMERCIAL TAXES, KOLLAM EXHIBIT P3OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WPC NO.11335 OF 2018 EXHIBIT P3 AOF THE INTERIM ORDER DATED 15/05/2018 PASSED BY THIS HON'BLE COURT IN WPC NO. 15987/2018

-60- WP(C).No. 15226 of 2018 & CON. CASES APPENDIX OF WP(C) 28423/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2016-17 DATED:06-08- 2018 EXHIBIT P2 AOF INTERIM ORDER IN WP(C)NO:13930/2018 DATED.13.04.2018.