BEERAN KOYA C. Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) The common issue involved in all these cases is whether the Commissioner is authorised to issue the impugned Circulars fixing the 'minimum sale price' for calculating the advance tax realisable under S.47(16A) of the KVAT Act and if it is within the power and competence of the Commissioner, whether the sale price fixed in respect of 'Live Chicken' as involved in WP (C) 17708 of 2008 and that of 'Timber' involved in other cases is based on the actual market value and legally reckonable, for quantifying the advance tax.

(2.) The minimum factual position for adjudication of the cases is as follows:

(3.) In all the other cases, 'timber' of different types has been brought into the State as imported from abroad and otherwise. When the vehicles were intercepted at different places / Check Posts insisting for payment of advance tax as contemplated under S.47(16A) of the Act on the minimum sale price notified by the Commissioner as per Circular No. 28/08 dated 19/06/2008, the power, competence and jurisdiction of the Commissioner to issue such Circular and as to the sustainability of the sale price fixed therein, have been subjected to challenge, seeking for appropriate reliefs. The vehicles and the goods have been released pursuant to the interim orders directing payment of advance tax reckoning the 'provisional sale price' as ordered by this Court.