M/S.Ss New Life Style Properties Builders And Developers P LTD vs. The Commercial Tax Officer

NO.1211527836/2009-2010 DATED 12-05-2015 ISSUED BY THE FIRST RESPONDENT TO THE EXHIBIT P1 A THEOF THE FIRST APPELLATE ORDER DATED 12-9-2017 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) KOZHIKODE TO THE PETITIONER EXHIBIT P2 THEOF THE SECOND APPEAL/REVISION IN FORM NO.31 ALONG WITH GROUND OF APPEAL AGAINST THE P1 A APPELLATE ORDER EXHIBIT P3 THEOF STAY PETITION IN FORM NO.30 FILED BY THE PETITIONER IN THE P2 EXHIBIT P4 THEOF THE REVENUE RECOVERY NOTICE DATED 10-8-2-18 BASED ON THE P1 PENALTY ORDER ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER

-40- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 28571/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071135566/11-12 DATED 09/01/2018. EXHIBIT P2OF THE RECTIFIED ASSESSMENT ORDER NO.32071135566/11-12 DATED 27/02/2018. -41- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 28575/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER UNDER SECTION 25(1) DATED 30.12.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1 AOF THE DEMAND NOTICE DATED 22.01.2018 ISSUED BY THE 2ND RESPONDENT ALONG WITH THE ASSESSMENT ORDER FOR THE YEAR 2012-13. EXHIBIT P2OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN WP(C)NO.11335 OF 2018. -42- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 28972/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072084122/2012-13 DATED 29.06.2018 ISSUED BY THE 1ST RESPONDENT.

-43- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 29772/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO. 321207397472/2016-17 DATED 13.08.2018 ISSUED BY THE 2ND RESPONDENT

-44- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 29974/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.IT/1O/III/31/15- 16 DATED 20.8.2018 ISSUED BY THE 3RD RESPONDENT KERALA VALUE ADED TAX ACT, 2003. -45- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 29975/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28.7.2018 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 4TH RESPONDENT.

-46- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 30571/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FORM NO.17 NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 03.09.2018. -47- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 30572/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16

-48- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 31174/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071075907/16-17 DATED 30.6.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32071075907/17-18 DATED 30.6.2018 ISSUED BY THE IST RESPONDENT.

-49- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 31372/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 UNDER SECTION 67 OF THE ACT. EXHIBIT P1 A COPY OF NOTICE DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 UNDER SECTION 67 OF THE ACT. EXHIBIT P1 B COPY OF NOTICE DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 UNDER SECTION 67 OF THE ACT. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. -50- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 38578/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 25.04.2018 ISSUED BY 4TH RESPONDENT. EXHIBIT P2OF ORDER DATED 27.04.2018 IN WP(C)NO.14625/2018. -51- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 38779/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. -52- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 38971/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 13.11.2018 FOR THE YEAR 2012-13. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) 11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12.4.2018 IN W.P.(C) 13136/2018. -53- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39179/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1 B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. -54- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39378/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 8.11.2018 OF THE 1ST RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE DATED 8.11.2018. -55- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39580/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 01.07.2013 SUBMITTED FOR THE YEAR 2012-13 BEFORE THE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1 AOF ANNUAL RETURN DATED 31.05.2014 SUBMITTED FOR THE YEAR 2013-14 BEFORE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1 BOF ANNUAL RETURN DATED 29.06.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1 COF ANNUAL RETURN DATED 27.07.2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2OF AUDIT REPORT DATED 31.12.2013 U/S.42 OF THE KVAC ACT,SUBMITTED FOR 2012- 13 BEFORE 2ND RESPONDENT EXHIBIT P2 AOF AUDIT REPORT DATED 23.12.2014 U/S.42 OF THE KVACT ACT,SUBMITTED FOR 2013- 14 BEFORE 2ND RESPONDENT. EXHIBIT P2 BOF AUDIT REPORT DATED 31.12.2015 U/S.42 OF THE KVACT ACT,SUBMITTED FOR 2014- 15 BEFORE 2ND RESPONDENT. EXHIBIT P2 COF AUDIT REPORT DATED 28.12.2014 U/S.42 OF THE KVACT ACT,SUBMITTED FOR 2015- 16 BEFORE 2ND RESPONDENT. EXHIBIT P3OF COMMON NOTICE DATED 27.11.2018 IN FORM NO.17 ISSUED U/R.38 AND 101 OF THE KVAT RULES 2005 SERVED TO PETITIONER ON 29.11.2018,CALLING BOOKS OF ACCOUNTS OF ASSESSMENT YEQR 2012-13 TO 2015-16,WITHOUT JURI ICTION. EXHIBIT P4OF EXTRA-ORDINARY GAZETTE OF

-56- WP(C).No. 30371 of 2018 & CONN. CASES INDIA DATED 08.09.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NOI.11335 OF 2018,IN STAYING FURTHER STEPS,ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE,AS ON COMPLETION OF PROCEEDINGS UNDER KVACT ACT.

-57- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39772/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. -58- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 40574/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PER-ASSESSMENT NOTICE DATED 7.6.2017 ISSUED U/S 25 (1), AND 25 (A), OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2009-10 EXHIBIT P2OF THE RELEVANT PORTION OF KERALA FINANCE ACT, 2017 DATED 4.4.2018 EXHIBIT P3OF THE ORDER DATED 4.4.2018 OF THE HONBLE HIGH COURT IN WPC NO. 11335 OF 2018