Saj Holdings PVT LTD vs. The State Of Tax Officer(Lt) - Kerala High Court, 15 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7895 of 2019 PETITIONER/S: SAJ HOLDINGS PVT LTD, AGED 50 YEARS NO. 12/348, VAGAMON, IDUKKI KERALA, REPRESENTED BY TIS MANAGING DIRECTOR SMT. MINI SAJAN VARGHESE, W/O. SAJAN VARGHESE, RESIDNG AT KANJIRAKKATTU HOUSE, T.C. 14/352, KUMARAPURAM, KADAKAMPALLY VILLAGE, THIRUVANANTHAPURAM. BY ADVS. SRI.K.P.DANDAPANI (SR.) SRI.MILLU DANDAPANI RESPONDENT/S: 1 THE STATE OF TAX OFFICER(LT), OFFICE OF THE STATE TAX OFFICER LT, STATE GOODS AND SERVICES TAX DEPARTMENT, KATTAPPAPNA, IDUKKI DISTRICT 685 508. 2 STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. OTHER PRESENT: THUSHARA JAMES-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7895 of 2019 2

J U D G M E N T The petitioner has been served with a notice under Section 2 of the Kerala Tax on Luxuries Act, 1976. The hearing is now scheduled on 19.03.2019. The petitioner raised objections by Exhibit-P7 series stating that records are with Assessing Authority and, therefore, petitioner shall be given copies after perusing them. I am of the view that the petitioner shall list out all records, which is required on the hearing date to the 1st respondent.

Thereafter copies of all available records shall be given to the petitioner. The petitioner shall be permitted to peruse all available records as well. The date shall be re-fixed to the petitioner for raising objection at least giving three weeks' time. A.MUHAMED MUSTAQUE Dxy JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 27/11/2015 FOR THE YEAR 2014- 2015 ISSUED BY THE RESPONDENT. EXHIBIT P2OF THE NOTICE DATED 6/4/2018 ISSUED BY THE RESPONDENT. EXHIBIT P3OF THE NOTICE DATED 6/7/2018 ISSUED BY THE RESPONDENT. EXHIBIT P4OF THE RECEIPT DATED 6/8/2018 ISSUED BY THE RESPONDENT TO THE PETITIONER. EXHIBIT P5OF THE NOTICE DATED 4/12/2018 FOR THE YEARS 2014-2015. EXHIBIT P5 AOF THE NOTICE DATED 4/12/2018 FOR THE YEARS 2015-2016. EXHIBIT P5 BOF THE NOTICE DATED 4/12/2018 FOR THE YEARS 2016-2017. EXHIBIT P5 COF THE NOTICE DATED 4/12/2018 FOR THE YEARS 2017-2018. EXHIBIT P6OF THE RELEVANT PAGES STATEMENT OF ACCOUNT OF THE PETITIONER WITH M/S. STATE BANK OF INDIA FOR THE PERIOD FROM 2.4.2014 TO 30.6.2017. EXHIBIT P7OF THE OBJECTION DATED 7.3.2019 FOR THE PERIOD 2014-15 FILED BY THE PETITIONER WITH THE RESPONDENT. EXHIBIT P7 AOF THE OBJECTION DATED 7.3.2019 FOR THE PERIOD 2015-16 FIELD BY THE PETITIONER WITH THE RESPONDENT. EXHIBIT P7 BOF THE OBJECTION DATED 7.3.2019 FOR THE PERIOD 2016-17 FILED BY THE PETITIONER WITH THE RESPONDENT. EXHIBIT P7 COF THE OBJECTION DATED 7.3.2019 FOR THE PERIOD 2017-18 FILED BY THE PETITIONER WITH THE RESPONDENT.