K.P.George vs. Union Of INDIA

NO.32080957255/2015-16/C DATED 12.4.2018. WP(C).No.17709/2018 & CONN. CASES 42 APPENDIX OF WP(C) 18483/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S.25(1) OF THE KVAT NO.32090624482/2011-12 DATED 12.1.2018 EXHIBIT P2OF THE REPLY DATED 25.1.2018 SUBMITTED BEFORE THE 1ST RESPONDENT EXHIBIT P3OF THE ORDER NO.32090624482/2011- 12 DATED 28.2.2018 EXHIBIT P4OF THE REVENUE RECOVERY NOTICE NO.A5- 1005/15 DATED 10.4.2015 FOR THE YEAR 2011-12

WP(C).No.17709/2018 & CONN. CASES 43 APPENDIX OF WP(C) 18881/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ORDER OF ASSESSMENT DATED 3.11.2017 ISSUED BY THE FIFTH RESPONDENT. EXHIBIT P2 AOF THE ASSESSMEN ORDER DATED 19.3.2018 PASSED BY THE FIFTH RESPONDENT. EXHIBIT P3 AOF THE ASSESSMENT ORDER DATED 26.2.2018 PASSED BY THE FIFTH RESPONDENT. EXHIBIT P4 AOF THE ORDER OF ASSESSMENT DATED 28.5.2018 ISSUED BY THE SIXTH RESPONDENT. EXHIBIT P5 AOF THE NOTICE DATED 12.12.2017 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE SIXTH RESPONDENT. EXHIBIT P6 AOFT HE ASSESSMENT ORDER DATED 22.01.2018 PASSED BY THE SIXTH RESPONDENT UDNER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P7 AOF THE ASSESSMENT ORDER DATED 28.4.2018 PASSED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P8 AOF THE ASSESSMENT ORDER DATED 18.5.2018 PASSED BY THE SIXTH RESPODNENT UDNER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P9 AOF THE ASSESSMENT ORDER DATED 22.02.2018 PASSED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P10 AOF THE ASSESSMENT ORDER DATED 23.12.2017 PASSED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P11 AOF THE NOTICE DATED 7.5.2018 ISSUED BY SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P12 AOF THE NOTICE DATED 7.5.2018 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

WP(C).No.17709/2018 & CONN. CASES 44 EXHIBIT P13 AOF THE NOTICE DATED 17.4.2018 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P14 AOF THE NOTICE DATED 15.11.2017 ISSUED BY THE SEVENTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.` EXHIBIT P15 AOF THE NOTICE DATED 27.02.2018 ISSUED BY THE SEVENTH RESPONDENT TO THE 13TH PETITIONER. EXHIBIT P16 AOF THE NOTICE DATED 27.02.2018 ISSUED BY THE SEVENTH RESPONDENT TO THE 14TH PETITIONER. EXHIBIT P17 AOF THE ASSESSMENT DATED 29.1.2018 PASSED BY THE EIGHTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P18 AOF THE ASSESSMENT ORDER DATED 16.5.2018 PASSED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P19 AOF THE ASSESSMENT ORDER DATED 16.5.2018 PASSED SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KAVT ACT. EXHIBIT P20 AOF THE ASSESSMENT ORDER DATED 19.5.2018 PASSED BY SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KAVT ACT. EXHIBIT P21 AOF THE ASSESSMENT ORDE DATED 19.5.2018 PASSED BY THE SIXTH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P22 AOF THE ASSESSMENT ORDER DATED 5.4.2018 PASSED BY NINTH RESPONDENT UNDER SECTION 25(1) OF THE KAVT ACT.

WP(C).No.17709/2018 & CONN. CASES 45 APPENDIX OF WP(C) 19483/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016- 17 DATED 15.05.2018. WP(C).No.17709/2018 & CONN. CASES 46 APPENDIX OF WP(C) 19485/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32010687325/2012-13 DATED 28.04.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 04.04.2018 IN W.P.(C)NO. 11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.

WP(C).No.17709/2018 & CONN. CASES 47 APPENDIX OF WP(C) 20082/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 24.05.2018,FOR THE YEAR 2012-13,PASSED BY THE 3RD RESPONDENT EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018,PASSED BY THE HON'BLE COURT IN W.P.(C)NO.11335/2018. EXHIBIT P2(A)OF THE INTERIM ORDER DATED 15.05.2018,PASSED BY THE HON'BLE COURT IN W.P.(C)NO.15987/2018. WP(C).No.17709/2018 & CONN. CASES 48 APPENDIX OF WP(C) 20485/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.320771350655/2014- 15 DATED 29.05.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.320771350655/2017-18 DATED 29.05.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3FO THE ORDER IN W.P.(C)11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018. WP(C).No.17709/2018 & CONN. CASES 49 APPENDIX OF WP(C) 20882/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. IBE- III/CR-04/2018-19 (2015-16) DATED 16.05.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018. WP(C).No.17709/2018 & CONN. CASES 50 APPENDIX OF WP(C) 20883/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 DATED 17/5/2012 EXHIBIT P1(a) COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 12/8/2013 EXHIBIT P1(b) COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 31/5/2014 EXHIBIT P1(c) COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 29/6/2015 EXHIBIT P1(d) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 20/7/2016 EXHIBIT P2 COPY OF NOTICE DATED 7/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2(a) COPY OF NOTICE DATED 7/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2(b) COPY OF NOTICE DATED 7/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2(c) COPY OF NOTICE DATED 7/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(d) COPY OF NOTICE DATED 7/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THE HON'BLE COURT IN W.P(C) NO.13552 OF 2018. WP(C).No.17709/2018 & CONN. CASES 51 APPENDIX OF WP(C) 24883/2018 PETITIONER'S EXHIBITS: EXHIBIT P1.OF THE PRE-ASSESSMENT NOTICE NO.TP4219/2011-12 DATED 26.6.2018 ISSUED U/S. 25(1) R/W.48 OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2.OF THE PRE-ASSESSMENT NOTICE NO.TP4220/2011-12 DATED 26.6.2018 ISSUED U/S. 25(1) R/W.48 OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3.OF RELEVANT PAGES OF THE KERALA FINANCE ACT, 2017 DATED 04.04.2018 EXHIBIT P4.OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P.(C)NO.11335 OF 2018 EXHIBIT P5. AOF THE REPLY DATED 10.07.2018 FILED BY THE PETITIONER

WP(C).No.17709/2018 & CONN. CASES 52 APPENDIX OF WP(C) 25081/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2-014-15, 2015-16 & 2016-17 dated 17/07/2018. WP(C).No.17709/2018 & CONN. CASES 53 APPENDIX OF WP(C) 25285/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED 30-04-2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 67 OF THE KVAT ACT, FOR THE YEAR 2016-17

WP(C).No.17709/2018 & CONN. CASES 54 APPENDIX OF WP(C) 26282/2018 PETITIONER'S EXHIBITS: EXHIBITP1OF ORDER DATED 31.3.2018 ISSUED BY 4TH RESPONDENT EXHIBITP2OF DEMAND NOTICE DATED 31.3.2018 ISSUED BY 4TH RESPONDENT EXHIBIT P3OF ORDER DATED 27.4.2018 IN WPC.14625/2018

WP(C).No.17709/2018 & CONN. CASES 55 APPENDIX OF WP(C) 26483/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 31-10-2017 ALONG WITH ITS CORRESPONDING DEMAND NOTICES INFORM NO.12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 04-07-2018 ALONG WITH ITS CORRESPONDING DEMAND NOTICES INFORM NO.12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P3OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO.13930/2018 DATED 13/04/2018

WP(C).No.17709/2018 & CONN. CASES 56 APPENDIX OF WP(C) 30104/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 06.7.2018 ISSUED U/S.25(1) OF THE KVAT ACT,2003 BY THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2OF THE ORDER DATED 04.4.2018 OF THE HON'BLE COURT IN WPC.NO.11335 OF 2018. WP(C).No.17709/2018 & CONN. CASES 57 APPENDIX OF WP(C) 30504/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32011320407/2011-12 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04.04.2018. WP(C).No.17709/2018 & CONN. CASES 58 APPENDIX OF WP(C) 30701/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF PRE-ASSESSMENT NOTICE BEARING NOS.LT.141/06-07 DATED 20/8/2018 ISSUED BY THE FIRST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2006-07 EXHIBIT P1 (a)OF PRE-ASSESSMENT NOTICE BEARING NOS.LT.141/007-08 DATED 20/8/2018 ISSUED BY THE FIRST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 20007-08 EXHIBIT P1 (b)OF PRE-ASSESSMENT NOTICE BEARING NOS.LT.141/06-07 DATED 20/8/2018 ISSUED BY THE FIRST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 20008-09 EXHIBIT P2OF THE OBJECTION DATED 5/9/2018 SUBMITTED BY THE PETITIOENR BEFORE THE FIRST RESPONDENT TO THE PRE-ASSESSMENT NOTICES BEARING NOS. LT.141/06-07, LT.141/07-08, LT.141/08-09 DATED 20/8/2018 ISSUED BY THE FIRST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEARS 2006-07, 2007-08, 2008-09. EXHIBIT P3OF THE INTERIM ORDER IN WRIT PETITION, WP(C) NO.22725 OF 2018 PASSED BY THE HON'BLE HIGH COURT OF KERALA, DATED 6/7/2018

WP(C).No.17709/2018 & CONN. CASES 59 APPENDIX OF WP(C) 31104/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE LETTER IN INTENT DATED 30.11.2012 EXHIBIT P2 TRUE PHOTOCOPY OF THE PROCEEDINGS OF THE COMMERCIAL TAXES (ENQUIRY) DATED 27.1.2017 EXHIBIT P3 TRUE PHOTOCOPY OF THE LETTER ISSUED BY THE COMMERCIAL TAX OFFICER (ENQUIRY) TO THE COMMERCIAL TAX OFFICER, IDUKKI. EXHIBIT P4 TRUE PHOTOCOPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT DATED 21.11.2017 EXHIBIT P5 TRUE PHOTOCOPY OF THE LETTER ISSUED BY THE PETITIONER MISTAKENLY DATED AS 12.10.2017 INSTEAD OF 12.12.2017 EXHIBIT P6 TRUE PHOTOCOPY OF THE LETTER DATED 20.12.2017 ISSUED BY THE PETITIONER TO THE RESPONDENT. EXHIBIT P7 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 27.12.2017 PASSED BY THE RESPONDENT HEREIN UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P7 (a) TRUE PHOTOCOPY OF THE NOTICE OF DEMAND IN FORM NO 12 OF THE KVAT ACT IS ALSO ISSUED TO THE PETITIONER DATED 27.12.2017 EXHIBIT P8 TRUE PHOTOCOPY OF THE NOTICE UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT DEMANDING AN AMOUNT OF RS,3,02,800/- TOWARDS TOTAL ARREARS WITH ENGLISH TRANSLATION. EXHIBIT P8 (a) TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 4.8.2018 ATTACHED ALONG WITH EXHIBIT P8 WITH ITS ENGLISH TRANSLATION.

WP(C).No.17709/2018 & CONN. CASES 60 APPENDIX OF WP(C) 31302/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 12.9.2018 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 4TH RESPONDENT

WP(C).No.17709/2018 & CONN. CASES 61 APPENDIX OF WP(C) 42462/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE FOR 2013-14 DATED 16.7.2018. EXHIBIT P2OF THE PRE ASSESSMENT NOTICE FOR 2015-16 DATED 20.7.2018. EXHIBIT P3OF THE HEARING NOTICE FOR 2013-14 DATED 10.12.2018. EXHIBIT P4OF THE HEARING NOTICE FOR 2015-16 DATED 10.12.2018.