Udaya Divakaran vs. The Commercial Tax Officer (Luxury Tax)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 28374 of 2018 PETITIONER/S: UDAYA DIVAKARAN AGED 57 YEARS M/S.UDAYA AYURVEDIC HOSPITAL, WEST YAKKARA, NILA NAGAR, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR JAFFARALI S. RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (LUXURY TAX) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695002 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110001

W.P.(C) No.28374/2018 & Conn. Case -2- BY ADVS. GOVERNMENT PLEADER SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS OTHER PRESENT: AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).24778/2018, WP(C).24779/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).34572/2018, WP(C).35372/2018, WP(C).35571/2018, WP(C).35574/2018, WP(C).35773/2018, WP(C).36171/2018, WP(C).36573/2018, WP(C).36973/2018, WP(C).37971/2018, WP(C).37978/2018, WP(C).38171/2018, WP(C).38571/2018, WP(C).38573/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 24778 of 2018 PETITIONER/S: FIROS K.I AGED 45 YEARS,S/O.IBRAHIM KUTTY,KATTAKATH HOUSE, P.O.EDVALANGU THRISSUR,PIN-680 671 BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TODEPARTMENT OF COMMERCIAL SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM,PIN-695 001. W.P.(C) No.28374/2018 & Conn. Case -4- 3 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KODUNGALLUR,THRISSUR DISTRICT-680671 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO REVENUE, MINISTRY OF FINANCE, NEW DLEHI,PIN=-110001. 5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI,PIN-110001. BY ADVS. SMT.MINI GOPINATH, CGC AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 24779 of 2018 PETITIONER/S: SOCOMEC INNOVATIVE POWER SOLUTIONS PVT.LTD, MATTATHUMKATTIL HOUSE, 30/1677 A,NARAYANAN HASSAN ROAD, PONNURUNNI 30, VYTTILA,REPRESENTED BY ITS AREA MANAGER MR.RAVICHANDRAN P.S. BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 STATE TAX OFFICER SECOND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD- 682030 AND OTHERS. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. W.P.(C) No.28374/2018 & Conn. Case -6- 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110003. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110003. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 26771 of 2018 PETITIONER/S: M.A. AUTO PARTS KOLAKKADAN BUILDINGS M.P. XVII/611,KUNTHIPUZHA, MANNARKKAD P.O., PIN- 678 582,REPRESENTED BY TIS PROPRIETOR SRI. ASHRAF KOLAKKADAN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 STATE OF TAX OFFICER, PALAKKAD MANNARGHAD, PALAKKAD DISTRICT 678 582 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK,NEW DELHI- 100 001

W.P.(C) No.28374/2018 & Conn. Case -8- AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 27973 of 2018 PETITIONER/S: M/S. AVA VENTURES M.M.TOWER, FATHIMA NAGAR, EAST FORT, THRISSUR, PIN 680005, REPRESENTED BY PROPRIETRIX MRS. ASWATHY ROY BY ADVS. SOJAN MATHEW SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRVANANTHAPURAM, 695001 2 STATE TAX OFFICER (COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, POOTHOLE, THRISSUR - 680 004. W.P.(C) No.28374/2018 & Conn. Case -10- 3 DEPUTY TAHSILDAR REVENUE RECOVERY, KANAYANNUR TALUK, KOCHI - 682 011. 4 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001. BY ADVS. GOVERNMENT PLEADER SRI.JAGADEESH LAKSHMAN, CGC AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 34572 of 2018 PETITIONER/S: MOLLY JOSE, AGED 58 YEARS M/S. AUTO GRAND, POOTHOLE ROAD, THRISSUR 680 004. BY ADVS. SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, SQUAD NOII, THRISSUR -680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXE DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.28374/2018 & Conn. Case -12- 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 35372 of 2018 PETITIONER/S: M/S.TALKATONE COMMUNICATIONS PAYYANNUR, KANNUR, REPRESENTED BY PROPRIETOR, MR. SHAFEEQUE YOUSEPH BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI K.N.KRISHNAN NAMBOOTHIRI SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001 2 THE COMMERCIAL TAX OFFICER PAYANNUR, KANNUR, PIN - 670307. 3 THE VILLAGE OFFICER VELLUR, PAYYANNUR, KANNUR, PIN - 670307. W.P.(C) No.28374/2018 & Conn. Case -14- 4 APPELLATE ASSISTANT COMMISSIONER (APPEALS) CIVIL STATION, KANNUR, PIN - 670002. 5 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 35571 of 2018 PETITIONER/S: M/S.PONPURATH INDUSTRIES, THAMMANAM, ERNAKULAM, PIN- 682032, REPRESENTED BY PROPRIETOR MR. K. S. HAREESH. BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. W.P.(C) No.28374/2018 & Conn. Case -16- 2 THE STATE TAX OFFICER, SGST DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD, PIN-682030. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110001. BY ADV. SMT.KRISHNA S., CGC AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 35574 of 2018 PETITIONER/S: M/S.X PRINT SOLUTIONS PVT. LTD. XXXII/285-D, MOOLAYIL TOWERS, NEAR ST. MARY JACOBITE CHURCH, TVS JUNCTION, SOUTH KALAMASSERY - 683104, REP BY ITS DIRECTOR, GEORGEKUTTY KURIAN, S/O T.M. KURIAN, AGED 59. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 1ST CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD - 682030. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.28374/2018 & Conn. Case -18- AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 35773 of 2018 PETITIONER/S: DR.SURAJ .K AGED 45 YEARS PALLIPURATH HOUSE, S.V.M.P.O. AYANIVELIKULANGARA, KARUNAGAPPALLY, KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001 3 THE STATE TAX OFFICER (IB-II) STATE GOODS AND SERVICE TAX DEPARTMENT,KOLLAM DISTRICT 691001

W.P.(C) No.28374/2018 & Conn. Case -20- 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI 1110 001 BY ADV. SRI.ANISH JAIN, CGC AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 36171 of 2018 PETITIONER/S: KAI RESTAURANT PARAMBAYAM, NEDUMBASERRY - 683585 REPRESENTED BY ITS PROPRIETOR SRI.SEMEER A.K. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE INTELLIGENCE OFFICER/ STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, INTELLIGENCE SQUD NO. II, MATTANCHERRY AT KARUKUTTY - 683576. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.28374/2018 & Conn. Case -22- 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 36573 of 2018 PETITIONER/S: M/S.EAGLE OMEGA CONSTRUCTIONS SAKTHIMILL COMPOUND, MEENAKSHIPURAM, TAMIL NADU, REP BY ITS PARTNER, KARNAN CHINNUSAMY, AGED 39, S/O R. CHINNUSAMY BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 3 THE SECRETARY, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. W.P.(C) No.28374/2018 & Conn. Case -24- AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 36973 of 2018 PETITIONER/S: KAYPEES INN NEAR LULU MALL, EDAPPALLY, PIN- 682024, ERNAKULAM, REPRESENTED BY MANAGING PARTNER MR. K.P. ABOOBAKER. BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. W.P.(C) No.28374/2018 & Conn. Case -26- 2 COMMERCIAL TAX OFFICER (LT) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAX DEPARTMENT CLASS TOWER, 2ND FLOOR, ERNAKULAM, KOCHI - 682 018. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 37971 of 2018 PETITIONER/S: M/S.MEGHA HABITAT LLP, 1ST FLOOR, I BLOCK, TRANQUIL TOWERS, KAKKANAD, KOCHI- 30, REPRESENTED BY ITS MANAGING PARTNER, MAJEESH P.ABRAHAM, AGED 40, S/O.PUTHUVEEDU ISSAC ABRAHAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC) OFFICE OF THE ASST. COMMISSIONER (WC), STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, ERNAKULAM, KOCHI-18. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695002. W.P.(C) No.28374/2018 & Conn. Case -28- 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 37978 of 2018 PETITIONER/S: M/S.MINI SUPER SHOPPE PAZHAVANGADI, RANNI. REPRESENTED BY ITS PROPRIETOR, MR.K.T.ABRAHAM. BY ADVS. SRI.A.KUMAR SRI.AJAY V.ANAND SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

W.P.(C) No.28374/2018 & Conn. Case -30- 3 AGRICULTURAL AND STATE TAX OFFICER STATE GST DEPARTMENT, RANNI, PATHANAMTHITTA DIST. 689672 AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38171 of 2018 PETITIONER/S: M.K.MARY, AGED 84 YEARS W/O. LATE JOSE THATTIL, PROPRIETRIX, M/S. ELITE MEDICAL STORES, MUNCIPAL BUILDING, HOSPITAL CORNER, ROUND SOUTH, THRISSUR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER-I, STATE GST DEPARTMENT, FIRST CIRCLE, THRISSUR - 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001. W.P.(C) No.28374/2018 & Conn. Case -32- AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38571 of 2018 PETITIONER/S: M/S.KRAYONS INTERIOR SOLUTIONS (INDIA) PVT LTD 7/539, A10, SABAREESAM, CIVIL STATION ROAD,KAKKANAD- 682 030, REPRESENTED BY ITS MANAGING DIRECTOR MR. LITTO JOHNSON BY ADV. SMT.K.LATHA RESPONDENT/S: 1 THE SALES TAX OFFICER (WORKS ONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ENAKULAM-682 017 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMAN P.O., THIRUVANANTHAPURAM-695 002 AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

W.P.(C) No.28374/2018 & Conn. Case -34- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38171/2018, WP(C).38573/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38573 of 2018 PETITIONER/S: M/S. SEVEN STAR ASSOCIATES 34/708, BEENA ANCHUMANA ROAD, EDAPPLLAY P.O., KOCHI- 682 024, REPRESENTED BY ITS MANAGING PARTNER,SATHEESH KUMAR KR., S/O. RAGHAVAN KOYIKKAL, AGED 47YEARS BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110001 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001

W.P.(C) No.28374/2018 & Conn. Case -36- 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANNATHAPURAM-695 001 4 THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-I, KALAMASSERY AT CIVIL STATION, KAKKANAD, ERNAKULAM DISTRICT AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).35372/2018, WP(C).34572/2018, WP(C).35574/2018, WP(C).35571/2018, WP(C).36171/2018, WP(C).35773/2018, WP(C).36973/2018, WP(C).36573/2018, WP(C).37978/2018, WP(C).37971/2018, WP(C).38571/2018, WP(C).38171/2018, WP(C).24779/2018, WP(C).24778/2018, WP(C).26771/2018, WP(C).27973/2018, WP(C).28374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.28374/2018 & Conn. Case -37- J U D G M E N T [ WP(C) 28374/2018 ,WP(C).24778/2018 ,WP(C).24779/2018 ,WP(C).26771/2018 ,WP(C).27973/2018 ,WP(C).34572/2018 ,WP(C).35372/2018 ,WP(C).35571/2018 ,WP(C).35574/2018 ,WP(C).35773/2018 ,WP(C).36171/2018 ,WP(C).36573/2018 ,WP(C).36973/2018 ,WP(C).37971/2018 ,WP(C).37978/2018 ,WP(C).38171/2018 ,WP(C).38571/2018 ,WP(C).38573/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

W.P.(C) No.28374/2018 & Conn. Case -38- APPENDIX OF WP(C) 28374/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 6(2) OF THE KERALA LUXURY TAX ACT ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 05.05.2018 EXHIBIT P2OF THE INTERIM ORDER IN W.P.(C) NO. 14246/2018 DATED 24.04.2018

W.P.(C) No.28374/2018 & Conn. Case -39- APPENDIX OF WP(C) 24778/2018 PETITIONER'S/S EXHIBITS: P1OF THE ASSESSMENT ORDER BEARING NO.32081045286/2012-13 DATED 19.6.2013. W.P.(C) No.28374/2018 & Conn. Case -40- APPENDIX OF WP(C) 24779/2018 PETITIONER'S/S EXHIBITS: P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2013-14 DATED 01.6.2018. P2 AOF THE INTERIM ORDER IN WPC,13930/2018 DATED 13.4.2018. W.P.(C) No.28374/2018 & Conn. Case -41- APPENDIX OF WP(C) 26771/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN DATED 16.05.2017 FILED BY THE PETITIONER FOR THE YEAR 2016-17 EXT.P2 COPY OF THE NOTICE DATED 18.06.2018 ISSUED BY THE 1ST RESPONDNET FOR THE YEAR 2016-17 EXT.P3 COPY OF REPLY DATED 09.07.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXT.P4 COPY OF ASSESSMENT ORDER DATED 19.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT.P5 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018

W.P.(C) No.28374/2018 & Conn. Case -42- APPENDIX OF WP(C) 27973/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 06/10/2017, ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No.28374/2018 & Conn. Case -43- APPENDIX OF WP(C) 34572/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.(ITC-8/2017-18) TIN 32080753192 DATED 06.09.2018. W.P.(C) No.28374/2018 & Conn. Case -44- APPENDIX OF WP(C) 35372/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 03.03.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE LETTER DATED 06.09.2018, FILED BY THE PETITIONER.

W.P.(C) No.28374/2018 & Conn. Case -45- APPENDIX OF WP(C) 35571/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PROPOSAL NOTICE DATED 6.8.2018, ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No.28374/2018 & Conn. Case -46- APPENDIX OF WP(C) 35574/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. W.P.(C) No.28374/2018 & Conn. Case -47- APPENDIX OF WP(C) 35773/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SAID PENALTY ORDER DATED 31/05/2018 FOR THE YEAR 2014-14 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HONBLE COURT IN WPC NO. 11335/2018 EXHIBIT P2 AOF THE INTERIM ORDER DATED 03.10.2018 PASSED BY THIS HONBLE COURT IN WPC NO. 32076/2018

W.P.(C) No.28374/2018 & Conn. Case -48- APPENDIX OF WP(C) 36171/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 5.6.2018 ISSUED BY THE IST RESPONDENT FOR THE PERIOD JANUARY 2017 TO MARCH 2017. EXHIBIT P1 AOF THE NOTICE DATED 5.6.2018 ISSUED BY THE IST RESPONDENT FOR THE PERIOD APRIL 2017 TO JUNE 2017. EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 16.6.2018. EXHIBIT P2 AOF THE REPLY FILED AGAINST EXT.P1(A) DATED 16.6.2018. EXHIBIT P3OF THE PENALTY ORDER DATED 9.7.2018 ISSUED BY THE IST RESPONDENT FOR THE PERIOD JANUARY 2017 TO MARCH 2017. EXHIBIT P3 AOF THE PENALTY ORDER DATED 9.7.2018 ISSUED BY THE IST RESPONDENT FOR THE PERIOD APRIL 2017 TO JUNE 2017. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. W.P.(C) No.28374/2018 & Conn. Case -49- APPENDIX OF WP(C) 36573/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. W.P.(C) No.28374/2018 & Conn. Case -50- APPENDIX OF WP(C) 36973/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 07/11/2018, ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No.28374/2018 & Conn. Case -51- APPENDIX OF WP(C) 37971/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 27.10.2018. W.P.(C) No.28374/2018 & Conn. Case -52- APPENDIX OF WP(C) 37978/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 10/03/2018 EXHIBIT P2OF THE SAID REPLY DATED 07/05/2018 EXHIBIT P3OF THE ORDER DATED 14/08/2018

W.P.(C) No.28374/2018 & Conn. Case -53- APPENDIX OF WP(C) 38171/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.10.2018. EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 12.11.2018. W.P.(C) No.28374/2018 & Conn. Case -54- APPENDIX OF WP(C) 38571/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2016-2017 DATED 25-10-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018

W.P.(C) No.28374/2018 & Conn. Case -55- APPENDIX OF WP(C) 38573/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 12/10/2017 ISSUED BY 4TH RESPONDENT EXHIBIT P2OF ORDER DATED 27/4/2018 IN WPC NO.14625/2018