V-Tech Electric Pvt.Ltd vs The State Tax Officer ( W.C. & L.T. )
2021 Latest Caselaw 19691 Ker

W.P.(C) No.18384 of 2021

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                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     PRESENT
           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 17TH DAY OF SEPTEMBER 2021 / 26TH BHADRA, 1943
                            WP(C) NO. 18384 OF 2021
PETITIONER:

                V-TECH ELECTRIC PVT.LTD.
                KOOTHOOR BUILDING, MANNADIAR LANE,
                THRISSUR, PIN-680 001,
                REPRESENTED BY ITS MANAGING DIRECTOR VINU FRANCIS
                K.J.

                BY ADVS.
                SRI.S.ANIL KUMAR (TRIVANDRUM)
                SRI.RAHUL A.
                SMT.APARNA ANIL


RESPONDENTS:

      1         THE STATE TAX OFFICER ( W.C. & L.T. )
                SGST DEPARTMENT, POOTHOLE, THRISSUR-680 004.

      2         THE JOINT COMMISSIONER (APPEALS)
                SGST, DEPARTMENT, POOTHOLE, THRISSUR-680 004.



                DR.THUSHARA JAMES-SR GP


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.09.2021,           THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C) No.18384 of 2021

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                    BECHU KURIAN THOMAS, J
                ===========================
                     W.P.(C) No.18384 of 2021
                    ---------------------------------
           Dated this the 17 th day of September, 2021

                           JUDGMENT

Petitioner is an assesseee under the Kerala Value

Added Tax Act, 2003. Faced with Ext.P3 assessment

order for the assessment year 2015-2016, petitioner

has filed Ext.P4 appeal before the 2 nd respondent.

2. Now the petitioner complains that the appellate

authority, instead of numbering the appeal, has kept

the appeal aside as defective and issued Ext.P3 notice

alleging that the petitioner has not deposited 1% of

the disputed tax as court fee due to the Kerala Legal

Benefit Fund and also cautioned that the appeal will

be rejected for default, if the said amount is not

deposited.

3. According to the counsel for the petitioner, the

petitioner needs to pay only 0.5% of the disputed

amount because of the relevant notification and the

judgment of this Court in O.P.(Tax) No.2/2017. W.P.(C) No.18384 of 2021

4. I have heard Adv.S.Anil Kumar, the learned

counsel for the petitioner, the learned Standing

Counsel, and have also perused the records.

5. It is true that the statute now mandates the

amount to be paid to the Kerala Legal Benefit Fund

as 1% of the disputed tax amount, by virtue of the

amendment dated 07.04.2016. This Court has held,

through series of judgments, that the amendment is

prospective.

6. In view of the judgment in O.P.(Tax) No.2/2017, it

will suffice if the petitioner remits 0.5% of the

disputed tax to the Kerala Legal Benefit Fund and

also furnishes a personal bond without sureties before

the Assessing Authority undertaking to pay the

balance amount due under the Kerala Legal Benefit

Fund, if the issue is ultimately found against the

petitioner. On furnishing the bond as directed above

and on payment of 0.5% of the disputed tax to the

Kerala Legal Benefit Fund (if not already paid) within

four weeks from today, the appellate authority shall W.P.(C) No.18384 of 2021

number the appeal and consider the same on merits,

in accordance with law.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/20/09//2021 W.P.(C) No.18384 of 2021

APPENDIX OF WP(C) 18384/2021

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF S.R.O NO 315/2016 DATED 7.4.2016 ISSUED BY THE GOVERNMENT OF KERALA

Exhibit P2 TRUE COPY OF SRO 226/2002 DATED 5.4.2002 ISSUED BY THE GOVERNMENT OF KERALA

Exhibit P3 TRUE COPY OF ASSESSMENT ORDER DATED 30.7.2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16

Exhibit P4 TRUE COPY OF THE APPEAL FILED IN RELATION TO EXT P3 BEFORE THE 2ND RESPONDENT

Exhibit P5 TRUE COPY OF INTERIM ORDER DATED 17.1.2017 OF THIS HON'BLE COURT IN WPC NO 1710 OF 2017

Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 13.6.2017 OF THIS HON'BLE COURT IN OP(TAX) NO 2 OF 2017

Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 24.7.2019 OF THIS HON'BLE COURT IN WPC NO 20215 OF 2019

Exhibit P8 TRUE COPY OF THE SECURITY BOND DATED 16.8.2019 FILED BEFORE THE 1ST RESPONDENT

Exhibit P9 TRUE COPY OF THE NOTICE DATED 26.8.2021 ISSUED BY THE 1ST RESPONDENT

Exhibit P10 TRUE COPY OF THE NOTICE DATED 18.8.2021 ISSUED BY THE 2ND RESPONDENT

RESPONDENT'S EXHIBITS NIL

//TRUE COPY// PA TO JUDGE