A.B. Kuttan vs The Commissioner of Commercial Taxes, The Commercial Tax Officer and M/s. Rose Residency

Antony Dominic, J.—Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. Petitioner was an FL-3 licencee and a dealer under the KGST Act. For the assessment year 2011-12, he opted for compounding and was paying tax on that basis. He says that he transferred his business to the third respondent with effect from 26.11.2011. It is also stated that on transfer, he got the registration cancelled and that the third respondent obtained registration as per Ext. P4 and paid tax on that basis for the remaining part of the assessment year. In spite of his discontinuing the business, cancelling the registration and the payment made by the third respondent, the petitioner has been issued Ext. P5 notice from the office of the first respondent, calling upon him to pay balance tax payable for the assessment year 2011-12. The petitioner filed Ext. P6 objections. He filed this writ petition disputing his liability to pay tax as demanded in Ext. P5.

A reading of Ext. P5 shows that it is only a notice, calling upon the petitioner to file objections, if any, against the demand for balance tax payable for the assessment year 2011-12. Therefore, if the petitioner disputes his liability for any reason whatsoever, it is open for him to raise it before the second respondent and it is for the second respondent to take a decision in the matter. Therefore, as at present, the writ petition filed before this Court is premature for the reason that even the second respondent has not taken a decision in the matter. In that view of the matter, I dispose of this writ petition leaving it open for the petitioner to raise his contentions before the second respondent and the second respondent shall take a decision thereon in accordance with law.

Learned senior counsel for the petitioner states that Ext. P6 was filed in a hurry and is not a comprehensive objection. It is, therefore, requested that the petitioner be permitted to file a supplementary objection. Taking note of the request, I direct that it will be open to the petitioner to file a detailed objection within 10 days. If such objection is also filed, the second respondent will hear the petitioner and pass orders on Ext. P5.

The writ petition is disposed of as above. The petitioner will make available a copy of this judgment along with a copy of the writ petition before the second respondent for compliance.