BPL LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, an incorporated Company and an assessee under the Central Sales Tax Act, 1956 and the Kerala Value Added Tax Act, 2003, is before this Court seeking to quash Ext.P5 and to direct the 2nd respondentAssistant Commissioner of Commercial Taxes to consider an assessment afresh, after affording an opportunity of hearing to the petitioner.

(2.) The petitioner states that the 2nd respondent completed assessment of the petitioner under the Central Sales Tax Act, 1956 for the year 2013-'14 by assessing the turnover of inter-State stock transfer at Rs.20,00,95,588.00 at the rate of 5% for non-production of Form-F, as per Ext.P1 Assessment Order dtd. 12/10/2015. The said assessment was made overlooking the fact that the officer who initiated assessment had given time to the petitioner for producing Form-F.

(3.) The petitioner hence filed W.P.(C) No.38553 of 2015, which was disposed of by this Court as per Ext.P2 judgment dtd. 18/12/2015 permitting the petitioner to file Form-F within one week and directing the 2nd respondent to reassess the tax. The petitioner produced Form-F to the tune of Rs.15,52,67,558.00 within one week, by 25/12/2015. The petitioner further produced Form-F for Rs.66,05,067.00 as per Ext.P3 letter dtd. 7/1/2016 and for Rs.46,88,916.00 as per Ext.P4 letter dtd. 21/1/2016. The 2nd respondent passed Ext.P5 fresh assessment order dtd. 30/3/2016, considering Form-F for Rs.15,52,67,558.00 only.