AI Structured Summary
Not yet generated for this judgment
Judgment
P.R. Ramachandra Menon, J.
APPENDIX
PETITIONER(S) EXHIBITS
EXT.P1
True Copy of The Revenue Recovery Notice Dtd.25.6.2012 Issued in Form-16 By The 2nd Respondent.
EXT.P2
True Copy of The Order in Ta No.41/2006 DTD.7.3.07 Issued By the sales tax appellate tribunal addl. Bench, kozhikode.
EXT.P3
True Copy of The Certificate DTD.11.3.2006 Issued By M/S. Kottacherry Trading Company, Kanhangad.
EXT.P4
True Copy of The Letter DTD.13.3.2010 Sent By The 1st Petitioner to The 1st Respondent.
EXT.P5
True Copy of The Application In Annexure-A DTD.4.2.2012 Sent By The 1st Petitioner to the 4th Respondent.
EXT.P6
True Copy of The Acknowledge Given By The 3rd respondent On 16.8.2012.
RESPONDENTS'' EXHIBITS
The petitioner has been required to satisfy a sum of Rs. 5,92,461/-(Rupees five lakhs ninety two thousand four hundred and sixty one) as per Ext. P1 RR notice which denotes the arrears of sales tax due for the years 1999-2000 and 2000- 2001. The case of the petitioner is that, the petitioner is entitled to have exemption for the local sales in favour of the establishment by name M/s Kottacherry Trading Company on a turnover of Rs. 16,21,500/-(Rupees sixteen lakhs twenty one thousand and five hundred) and is also entitled to have credit in respect of the payment already effected to the tune of Rs. 75,000/-(Rupees seventy five thousand). The prayers raised in the writ petition are as given below:
i. To call for the records of the case leading to the issue of Ext. P1 Revenue Recovery notice and quash the same by the issue of Writ of Certiorari or any other appropriate writ, order or direction;
ii. To issue a Writ of Mandamus or any other appropriate writ, order or direction, directing the respondents to permit the petitioners to pay the arrears of sales tax due for 1999-2000 and 2000-2001 aggregating to Rs. 5,92,461/- in 10 monthly instalments subject to any relief that the petitioners are found to be entitled for local sale of hill produce and on verification of the amount paid on 30.03.2005.
iii. To issue a writ of mandamus or any other appropriate writ, order or direction, directing the first respondent to grant admissible reliefs to the petitioner on account of local sales in favour of M/s Kottacherry Trading Company, after verification of assessment records of that dealer and after verification of the amount paid on 30.03.2005;
iv. To stay the operation of recovery proceedings pursuant to Ext.P1 Revenue Recovery Notice, pending disposal of the Writ Petition (Civil);
Heard the Learned Counsel for the petitioner as well as the learned Government Pleader appearing for the respondents.
In view of the specific prayer raised as prayer No. 2 in the writ petition, the petitioner is permitted to clear the entire outstanding liability as per Ext.P1 by way of ''six'' equal monthly instalments, the first of which shall be effected on or before the 15th of September, 2012; to be followed by similar instalments to be effected on or before the 15th of the succeeding months. Subject to this, the recovery proceedings shall be kept in abeyance for the time being. If any default is made with regard to the repayment as above, it will be open for the respondents to proceed against the petitioner and the assets for realization of the entire amount in lump, from the stage where it stands now. It is made clear that satisfaction of the amount as above will be without prejudice to the claim as aforesaid.
Writ petition is disposed of.