RAHMAT BEEVI Vs. ASSISTANT COMMISSIONER-II, SPECIAL CIRCLE

JUDGEMENT

(1.) The petitioner is a dealer under the Kerala Value Added Tax Act, 2003. It is stated in the statement filed on behalf of the respondent that the petitioner claimed exemption on sales in the course of import for the years 2009-10, 2010-11 and 2011-12. On the basis that they have not filed any satisfactory document to prove the claim of exemption, they were issued notice to complete assessment levying tax at four per cent. Exhibit P9 is the notice issued under section 25(1) for the assessment year 2009-10. Similar notices were issued concerning the other assessment years also.

(2.) Simultaneously, notices proposing to levy penalty under section 67 were also issued and exhibit P9(a) is one such notice issued concerning the assessment year 2009-10. The notices were returned by the postal authorities with the endorsement that inspite of intimation, the notices were unclaimed.

(3.) Subsequently, the petitioners approached the respondents and received the notices. They submitted certain bill of entries and did not seek or avail of any opportunity of hearing. Thereafter, the assessment was completed and penalty was levied as per exhibits P1 to P6 orders. It is challenging exhibits P1 to P6 orders, this writ petition is filed.