Stj'S Engineers vs The State Tax Officer
2022 Latest Caselaw 12225 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
    THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944
                       WP(C) NO. 42075 OF 2022
PETITIONER:

          STJ'S ENGINEERS
          GROUND, B-5, HMT COLONY,
          THRIKKAKARA, EMAKULAM,
          PIN - 683 503.
          EMAKULAM DIS TRICT.
          REPRESENTED BY MR. FRANCIS PAUL J PADAMADAN -LEGAL
          HEIR/AUTHORISED SIGNATORY

          BY ADV JOSEPH JERARD SAMSON RODRIGUES



RESPONDENTS:

    1     THE STATE TAX OFFICER
          KVAT CRICLE - 1,
          SATE GOODS & SERVICES TAX DEPARTMENT ,
          KALAMASSERY, ERNAKULAM DISTRICT, PIN - 682 030.

    2     THE DEPUTY COMMISSIONER OF STATE TAX
          STATE GOODS & SERVICES TAX DEPARTMENT,
          CIVIL STATION, KAKKANAD,
          KOCHI, PIN - 682 030, ERNAKULAM DISTRICT.

          ADV. THUSHARA JAMES (GP)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.42075/2022                   2




                           JUDGMENT

Petitioner has approached this Court seeking a limited relief.

He prays that he may be permitted to clear the liability due under

Exts.P1 and P2 orders of assessment along with interest payable in

installments.

2. It is the case of the petitioner that the original assessee

(proprietor of the petitioner) expired on 15-11-2021 and since

there was delay in getting legal heirship certificate etc., the

petitioner could not avail the amnesty scheme. It is submitted that

the 2nd respondent has now issued Ext.P5 Prohibitory Order for

collecting an amount of Rs.5,11,699/- (Rupees Five Lakh Eleven

Thousand Six Hundred and Ninety Nine Only). It is submitted that

in terms of the Rule 51 of the Kerala Value Added Tax Rule, 2005,

the assessing officer can grant to the assessee the liberty to pay

the amount assessed in six installments. It is submitted that the

petitioner may be granted the liberty to pay the amount mentioned

in Ext.P5 in six installments together with any accrued interest

and costs.

3. Heard the learned Senior Government Pleader also.

4. Having regard to the limited nature of relief sought for

by the petitioner, this writ petition will stand disposed of in the

following manner:

i. The petitioner shall pay the amount of Rs.5,11,699/- (Rupees

Five Lakh Eleven Thousand Six Hundred and Ninety Nine

Only) mentioned in Ext.P5 in six equal monthly installments;

ii. The first installment shall be paid on or before 16-01-2023.

The subsequent installments shall be paid on before the 16 th

day of the succeeding months;

iii. The petitioner shall also be liable to pay any accrued interest

and costs.

iv. In order to enable the petitioner to comply with the terms of

this judgment, Ext.P5 Prohibitory Order will remain stayed.

Making it clear that if the petitioner defaults in payment of

any one installment, respondents may continue with the

proceedings initiated against the petitioner.

Writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ats

APPENDIX OF WP(C) 42075/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE PHOTOCOPY OF THE ORDER NO.32071228165 /2011-12 VAT (MODIFIED) DATED 11-01-2021 ISSUED BY THE FIRST RESPONDENT

Exhibit P2 TRUE PHOTOCOPY OF THE MODIFIED ORDER NO.

32071228165/2012-13 DATED 8-06-2020, ISSUED BY THE FIRST RESPONDENT

Exhibit P3 TRUE PHOTOCOPY OF THE DEATH CERTIFICATE IN FORM NO.6 DATED 06-12-2021 ISSUED BY THE SUB- REGISTRAR OF BIRTHS & DEATHS, EDATHALA GRAMA PANCHAYAT

Exhibit P4 TRUE PHOTOCOPY OF THE IEGAL HEIRSHIP CERTIFICATE BEARING NO .A5-21243/2021 K.D IS DATED 22-03-2022 ISSUED BY THE TAHSILDAR TALUK OFFICE, KANAYANNUR, KOCHI-11

Exhibit P5 TRUE PHOTOCOPY OF THE PROHIBITORY ORDER NO.

A5-1759/1757/22 DATED 15-12-2022 ISSUED BY THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT KERALA ERNAKULAM CIVIL STATION, KAKKANAD` KOCHI -30