A.S.Motors vs. State Tax Officer

NO.32051656034/14-15 DATED 18.1.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE PENALTY ORDER NO.IBM IV/IR-124/17-18/0R-40/17-18 DATED 28.2.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPIES OF THE APPEAL MEMORANDUM AND APPLICATION AGAINST EXT P1 FILED BEFORE THE 3RD RESPONDENT ON 16.4.2018. EXHIBIT P4 TRUE COPIES OF THE APPEAL MEMORANDUM AND APPLICATION AGAINST EXT-P2 FILED BEFORE THE 3RD RESPONDENT ON 16.4.2018. EXHIBIT P5OF THE NOTICE NO.A5- 550/18(RRC)25/18-19 DATED 9.5.2018 ISSUED BY THE 8TH RESPONDENT EXHIBIT P6OF THE ORDER IN W.P.(C)11335/2018 OF THIS HON'BLE COURT.

WP(C).No. 17001/2018 & CONN. CASES 33 APPENDIX OF WP(C) 17203/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32091408314/2013-14 DATED 31-1-2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32091408314/2014-15 DATED 31-1-2018. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32091408314/2015-16 DATED 31-1-2018. EXHIBIT P4OF THE ASSESSMENT ORDER NO. 32091408314/2016-17 DATED 31-1-2018. WP(C).No. 17001/2018 & CONN. CASES 34 AP PENDIX OF WP(C) 17404/2018 PETITIONER'S EXHIBITS: EXHIBIT P1:OF THE 32040249355/2013-14 DATED 30.3.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2:OF THE 32040249355/2014-15 DATED 30.3.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P3: TRUE COPIES OF THE ORDER IN WPC 11335/2018 OF THIS HON'BLE COURT.

WP(C).No. 17001/2018 & CONN. CASES 35 APPENDIX OF WP(C) 17801/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER NO.32011324503/2011-12 DATED 31/03/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF ORDER NO.32011324503/2012-13 DATED 31/03/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF ORDER NO.32011324503/2013-14 DATED 31/03/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4OF CERTIFICATE NO.32011324503 DATED 12/4/2012 ISSUED BY THE COMMERCIAL TAX OFFICER EXHIBIT P5OF ORDER IN WPC NO.11335/2018 DATED 4/4/2018

WP(C).No. 17001/2018 & CONN. CASES 36 APPENDIX OF WP(C) 18201/2018 PETITIONER'S EXHIBITS: EXHIBIT P1: A COPY OF THE NOTICE DATED 22/02/2018 ISSUED BY THE RESPONDENT NO.2 FOR ASSESSMENT YEAR 2012 - 2013 EXHIBIT P2: A COPY OF THE NOTICE DATED 22/02/2018, ISSUED BY THE RESPONDENT NO. 2 ALLEGING EVASION OF TAXES FOR THE ASSESSMENT YEAR 2013 - 2014 EXHIBIT P3: A COPY OF THE NOTICE DATED 22/02/2018, ISSUED BY THE RESPONDENT NO. 2 ALLEGING EVASION OF TAXES FOR THE ASSESSMENT YEAR 201 - 2015 EXHIBIT P4: A COPY OF THE NOTICE DATED 22/02/2018, ISSUED BY THE RESPONDENT NO. 2 ALLEGING EVASION OF TAXES FOR THE ASSESSMENT YEAR 2015 - 2016 EXHIBIT P5: A COPY OF THE NOTICE DATED 22/02/2018, ISSUED BY THE RESPONDENT NO. 2 ALLEGING EVASION OF TAXES FOR THE ASSESSMENT YEAR 2016 - 2017 EXHIBIT P6: A COPY OF THE NOTICE DATED 22/02/2018, ISSUED BY THE RESPONDENT NO. 2 ALLEGING EVASION OF TAXES FOR THE ASSESSMENT YEAR 2017 - 2018 EXHIBIT P7: A COPY OF THE REPLY DATED 23/03/2018 FILED BY THE PETITIONER WITH REGARD TO THE NOTICE DATED 22/02/2018 FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P8: A COPY OF THE REPLY DATED 23/03/2018 FILED BY THE PETITIONER WITH REGARD TO THE NOTICE DATED 22/02/2018 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P9: A COPY OF THE REPLY DATED 23/03/2018 FILED BY THE PETITIONER WITH REGARD TO THE NOTICE DATED 22/02/2018 FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P10: A COPY OF THE REPLY DATED 23/03/2018 FILED BY THE PETITIONER WITH REGARD TO THE NOTICE DATED 22/02/2018 FOR THE ASSESSMENT YEAR

WP(C).No. 17001/2018 & CONN. CASES 37 2015-16 EXHIBIT P11: A COPY OF THE REPLY DATED 23/03/2018 FILED BY THE PETITIONER WITH REGARD TO THE NOTICE DATED 22/02/2018 FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P12: A COPY OF THE REPLY DATED 23/03/2018 FILED BY THE PETITIONER WITH REGARD TO THE NOTICE DATED 22/02/2018 FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P13: A COPY OF THE ORDER NO. 32072081218/2012-13 DATED 26/04/2018 PASSED BY THE RESPONDENT NO. 2 DEMANDING AN AMOUNT OF RS. 5,05,973 (RUPEES FIVE LAKHS FIVE THOUSAND NINE HUNDRED SEVENTY THREE ONLY) AS EVADED TAXES FOR THE ASSESSMENT YEAR 2012 - 13 EXHIBIT P14: A COPY OF THE ORDER NO. 32072081218/2013-14 DATED 31/03/2018 PASSED BY THE RESPONDENT NO.2 DEMANDING AN AMOUNT OF RS. 5,22,470 (RUPEES FIVE LAKHS TWENTY THOUSAND FOUR HUNDRED SEVENTY ONLY) AS EVADED TAXES FOR THE ASSESSMENT YEAR 2013 - 14 EXHIBIT P15: A COPY OF THE ORDER NO. 32072081218/2014-15 DATED 31/03/2018 PASSED BY THE RESPONDENT NO.2 DEMANDING AN AMOUNT OF RS. 12,83,975 (RUPEES TWELVE LAKHS EIGHTY THREE THOUSAND NINE HUNDRED SEVENTY FIVE ONLY) AS EVADED TAXES FOR THE ASSESSMENT YEAR 2014 - 15 EXHIBIT P16: A COPY OF THE ORDER NO. 32072081218/2014-15 DATED 31/03/2018 PASSED BY THE RESPONDENT NO.2 DEMANDING AN AMOUNT OF RS.8,22,636 (RUPEES EIGH LAKHS TWENTY TWO THOUSAND SIX HUNDRED AND THIRY SIX ONLY) AS EVADED TAXES FOR THE ASSESSMENT YEAR 2015 - 16 EXHIBIT P17: A COPY OF THE ORDER NO. 32072081218/2016-17 DATED 31/03/2018 PASSED BY THE RESPONDENT NO.2 DEMANDING AN AMOUNT OF RS.10,99,916 (RUPEES TEN LAKHS NINETY NINE THOUSAND NINE HUNDRED SIXTEEN ONLY) AS EVADED TAXES FOR THE ASSESSMENT YEAR 2016 - 17 EXHIBIT P18: A COPY OF THE ORDER NO. 32072081218/2017-18 PASSED BY THE RESPONDENT NO.2 DEMANDING AN AMOUNT OF RS.3,00,572 (RUPEES THREE LAKHS FIVE HUNDRED SEVENTY TWO ONLY) AS EVADED TAXES FOR THE ASSESSMENT YEAR 2017 - 18

WP(C).No. 17001/2018 & CONN. CASES 38 APPENDIX OF WP(C) 18402/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE (REVISED) NO.32140560328/2014-15 DATED 3.4.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE ASSESSMENT ORDER NO.32140560328/2014-15 DATED 30.4.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P4OF THE UNION LIST (LIST1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5OF THE STATE LIST (LISTII) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P6OF THE NOTIFICATION NO SO2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA EXHIBIT P7OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO 11335 DATED 4.4.2018

WP(C).No. 17001/2018 & CONN. CASES 39 APPENDIX OF WP(C) 18403/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32060648878/2013-14 DATED 15.11.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE REPLY DATED 17.03.2018 FILED AGAINST EXT.P1 NOTICE. EXHIBIT P2AOF THE REPLY DATED 22.03.2018 FILED AGAINST EXT.P1 NOTICE. EXHIBIT P2BOF THE REPLY DATED 09.05.2018 FILED AGAINST EXT.P1 NOTICE. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32060648878/2013-14 DATED 30.04.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT P5OF THE UNION LIST [LIST I] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO. SO 2986 [E] DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C)NO. 11335 DATED 04.04.2018. WP(C).No. 17001/2018 & CONN. CASES 40 APPENDIX OF WP(C) 19401/2018 PETITIONER'S EXHIBITS: EXHIBIT-P1: THEOF NOTICE FOR THE YEAR 2013- 14, VIDE NO.32110273045/2013-14 DATED 02/05/2018 ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, SGST DEPARTMENT, KOZHIKODE. EXHIBIT-P2: THEOF STAY ORDER IN WP(C) NO.15716/2018 DATED 11/05/2018, OF THIS HON'BLE COURT. HON'BLE COURT.

WP(C).No. 17001/2018 & CONN. CASES 41 APPENDIX OF WP(C) 19402/2018 PETITIONER'S EXHIBITS: EXHIBIT-P1:OF THE PRE-ASSESSMENT NOTICE DATED 7.05.2018 FOR THE YEAR 2015-16 ISSUED UNDER SECTION 6(2) OF THE KERALA TAX ON LUXURIES ACT. EXHIBIT-P2:OF THE INTERIM ORDER DATED 4.O4.2018 IN W.P.(C) 11335/2018. EXHIBIT-P3:OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C) 13136/2018. WP(C).No. 17001/2018 & CONN. CASES 42 APPENDIX OF WP(C) 25001/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 FILED BY THE PETITIONER DATED 01.08.2016. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 15.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. WP(C).No. 17001/2018 & CONN. CASES 43 APPENDIX OF WP(C) 25805/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 08-12-2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBITP2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. WP(C).No. 17001/2018 & CONN. CASES 44 APPENDIX OF WP(C) 26002/2018 PETITIONER'S EXHIBITS: EXHIBIT P1:OF NOTICE DATED 11.4.2018 ISSUED BY THE 2ND RESPONDENT.

WP(C).No. 17001/2018 & CONN. CASES 45 APPENDIX OF WP(C) 26003/2018 PETITIONER'S EXHIBITS: EXHIBIT P1.OF THE NOTICE DATED 11.04.2018, ISSUED BY THE 2ND RESPONDENT

WP(C).No. 17001/2018 & CONN. CASES 46 APPENDIX OF WP(C) 26203/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER DATED 06.06.2018, ISSUED BY THE 2ND RESPONDENT.

WP(C).No. 17001/2018 & CONN. CASES 47 APPENDIX OF WP(C) 26204/2018 PETITIONER'S EXHIBITS: EXHIBIT P1.OF THE ORDER DATED 18.06.2018, ISSUED BY THE 2ND RESPONDENT

WP(C).No. 17001/2018 & CONN. CASES 48 APPENDIX OF WP(C) 26601/2018 PETITIONER'S EXHIBITS: EXT.P1:OF ORDER DATED 19/06/2018, ISSUED BY THE 2ND RESPONDENT

WP(C).No. 17001/2018 & CONN. CASES 49 APPENDIX OF WP(C) 27603/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED TO THE PETITIONER UNDER SECTION 25(1) OF THE KVAT ACT, 2003 DATED 20.3.2018 AS NO.32100982571/2012-13. EXHIBIT P2OF THE REPLY SUBMITTED BY THE PETITIONER DATED, 4.5.2018 TO THE FIRST RESPONDENT.

WP(C).No. 17001/2018 & CONN. CASES 50 APPENDIX OF WP(C) 28203/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO 32011310531/2011-12 DATED 3.8.2012. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE NO 32011310531/2013-14 DATED 3.8.2018 EXHIBIT P3OF THE PRE-ASSESSMENT NOTICE NO 32011310531/2014-15 DATED 3.8.2018

WP(C).No. 17001/2018 & CONN. CASES 51 APPENDIX OF WP(C) 28205/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 03.08.2018