Kerala High Court
Ideal Developers And Builders vs State Of Kerala Represented By Its ... on 13 April, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945
RP NO. 402 OF 2023
AGAINST THE ORDER IN OT.Rev 165/2020 OF HIGH COURT OF KERALA
REVIEW PETITIONER/S:
IDEAL DEVELOPERS AND BUILDERS
AGED 46 YEARS
PAZHERY PLAZA, 2ND FLOOR, KODATHIPPADY, MANNARKKAD,
PALAKKAD-678582., PIN - 678582
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
STATE OF KERALA, REPRESENTED BY ITS SECRETARY
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM), PIN
- 695001
BY ADV GOVERNMENT PLEADER
OTHER PRESENT:
GP M.M. JASMIN
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13.04.2023,
ALONG WITH RP.414/2023, 419/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
RP Nos.402/2023, 414/2023, 419/2023
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945
RP NO. 414 OF 2023
AGAINST THE ORDER IN OT.Rev 164/2020 OF HIGH COURT OF KERALA
REVIEW PETITIONER/S:
IDEAL DEVELOPERS AND BUILDERS
AGED 46 YEARS
PAZHERY PLAZA, 2ND FLOOR, KODATHIPPADY, MAANNARKKAD,
PALAKKAD REPRESENTED BY ANIL P, MANAGING PARTNER, PIN -
678582
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
STATE OF KERALA REPRESENTED BY ITS SECRETARY
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM) T,
SECRETARIAT, THIRUVANANTHAPURAM), PIN - 695001
BY ADV GOVERNMENT PLEADER-MM JASMIN
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13.04.2023,
ALONG WITH RP.402/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
RP Nos.402/2023, 414/2023, 419/2023
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945
RP NO. 419 OF 2023
AGAINST THE ORDER IN OT.Rev 163/2020 OF HIGH COURT OF KERALA
REVIEW PETITIONER/S:
IDEAL DEVELOPERS AND BUILDERS
AGED 46 YEARS
PAZHERY PLAZA, 2ND FLOOR, KODATHIPPADY, MANNARKKAD,
PALAKKAD-678582, PIN - 678582
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
STATE OF KERALA (REPRESENTED BY ITS SECRETARY)
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-
695001, PIN - 695001
BY ADV GOVERNMENT PLEADER- MM JASMIN
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13.04.2023,
ALONG WITH RP.402/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
RP Nos.402/2023, 414/2023, 419/2023
-4-
ORDER
[RP Nos.402/2023, 414/2023, 419/2023]
S.V.Bhatti, J.
The review petitions are disposed of to the limited extent of
clarifying that the findings recorded by us in the judgments under
review are referable to the record before this Court. By referring to
Section 63(8) of the Kerala Value Added Tax Act, 2003, the dealer
has a few options to convince the authority on the claim now being
prosecuted. The dealer is given liberty to work out such remedies,
and as and when such request is made, the request shall be
considered in accordance with law.
S.V.BHATTI
JUDGE
BASANT BALAJI
JUDGE
JS
RP Nos.402/2023, 414/2023, 419/2023
APPENDIX OF RP 414/2023
PETITIONER ANNEXURES
Annexure-R1 TRUE COPY OF THE CONTRACT AGREEMENT FOR
CONSTRUCTION DATED 31..7..2012 BETWEEN M/S.
PAZHERI PROPERTIES AND DEVELOPERS P.LTD. AND
M/S. AAGAZ PROPERTIES P.LTD
Annexure-R2 TRUE COPY OF THE CONTRACT AGREEMENT FOR
CONSTRUCTION DATED 6..8..2012 BETWEEN M/S. AAGAZ
PROPERTIES P.LTD AND IDEAL DEVELOPERS AND
BUILDERS.
Annexure-R3 TRUE COPY OF THE ASSESSMENT ORDER DATED
5..8..2021 ISSUED BY STATE TAX OFFICER ON M/S.
PAZHERI PROPERTIES AND DEVELOPERS P.LTD. FOR
2014-15.
Annexure-R4 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FOR
THE YEAR 2014-15 BY M/S. PAZHERI PROPERTIES AND
DEVELOPERS P.LTD.
Annexure-R5 TRUE COPIES OF THE CHALLAN RECEIPTS EVIDENCING
PAYMENT OF TAX AND INTEREST FOR THE 4 QUARTERS
IN 2014-15 BY M/S.PAZHERI PROPERTIES AND
DEVELOPERS P.LTD
RP Nos.402/2023, 414/2023, 419/2023
APPENDIX OF RP 419/2023
PETITIONER ANNEXURES
Annexure-R1 TRUE COPY OF THE CONTRACT AGREEMENT DATED
31..7..2012 BETWEEN M/S. PAZHERI PROPERTIES AND
DEVELOPERS P.LTD. AND M/S. AAGAZ PROPERTIES
P.LTD
Annexure-R2 TRUE COPY OF THE CONTRACT AGREEMENT DATED
6..8..2012 BETWEEN M/S. AAGAZ PROPERTIES P.LTD
AND IDEAL DEVELOPERS AND BUILDERS
Annexure-R3 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FOR
THE YEAR 2011-12 FILED BY PAZHERI PROPERTIES AND
DEVELOPERS P.LTD.
Annexure-R4 TRUE COPIES OF THE CHALLAN RECEIPTS EVIDENCING
PAYMENT OF TAX AND INTEREST FOR THE 4 QUARTERS
IN 2011-12 BY PAZHERI PROPERTIES AND DEVELOPERS
P.LTD
RP Nos.402/2023, 414/2023, 419/2023
APPENDIX OF RP 402/2023
PETITIONER ANNEXURES
Annexure-R1 TRUE COPY OF THE CONTRACT AGREEMENT DATED
31..7..2012 BETWEEN M/S. PAZHERI PROPERTIES AND
DEVELOPERS P.LTD. AND M/S. AAGAZ PROPERTIES
P.LTD
Annexure-R2 TRUE COPY OF THE CONTRACT AGREEMENT DATED
6..8..2012 BETWEEN M/S. AAGAZ PROPERTIES P.LTD
AND IDEAL DEVELOPERS AND BUILDERS.
Annexure-R3 TRUE COPY OF THE ASSESSMENT ORDER DATED
5..8..2021 ISSUED BY THE STATE TAX OFFICER TO M/S.
AAGAZ PROPERTIES P.LTD.
Annexure-R4 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FOR
THE YEAR 2013-14 FILED BY THE PETITIONER
Annexure-R5 TRUE COPIES OF THE CHALLAN RECEIPTS EVIDENCING
PAYMENT OF TAX AND INTEREST TO THE TUNE OF
RS.10,45,577/- FOR THE 4 QUARTERS IN 2013-14.
