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2016 (1) TMI 185 - KERALA HIGH COURT

2016 (1) TMI 185 - KERALA HIGH COURT - [2015] 86 VST 17 (Ker) - Duty demand - Best Judgment assessment - Determination of taxable turnover - Held that:- It will be seen from a perusal of Rule 38 that the procedure to be followed by an assessing authority, who deems it necessary to verify the books of accounts of an assessee prior to proceeding with the process of best judgment assessment, is to fist serve a notice in Form No.17 calling upon the assessee to produce the books of accounts or other .....

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hereafter that, he is to issue the notice intimating the assessee of the proposal to complete the assessment on best judgment basis in terms of Section 25(1) of the KVAT Act. - Matter remanded back. - WP(C).NO. 27871 OF 2015 (H) - Dated:- 22-9-2015 - A.K.JAYASANKARAN NAMBIAR, J. For The Petitioner : SRI.P.N.DAMODARAN NAMBOODIRI, SRI.P.UNNIKRISHNAN (THRISSUR) For The Respondent : THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES AND OTHERS JUDGMENT The challenge in the writ petition is a .....

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nce, Ext.P6 order is vitiated to that extent. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that in Ext.P6 order, the 1st respondent observes that although a proposal under Section 25 (1) of the KVAT Act was issued and served on the petitioner granting him seven days time for filing objection, if any, to the proposal and .....

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herefore that he could not attend the hearing on the date stipulated, I also note in this case that Ext.P2 notice in Form No.17 calling upon the petitioner to produce accounts, documents and registers in accordance with Rule 38 of the KVAT Rules, was dated 20.07.2015 and it was on the same day that the notice under Section 25 (1) of the KVAT Act (Ext.P3) was issued to the petitioner proposing an assessment on best judgment basis. In this connection, it is relevant to notice the provisions of Rul .....

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ve on the dealer a notice in Form No.17 calling upon him to produce the books of accounts or other records or evidences, if any, to prove his turnover and tax liability, and also the correctness of the stock statement, goods or the turnover reported or the input tax credit or the refund claimed, at a time and place to be specified in the notice and shall scrutinize them, if produced, as specified in the notice. (2) Where the dealer proves the correctness of the above claims with reference to the .....

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assessed under Section 22,23 and 24 a notice in Form No.12 shall be served upon the dealer and the dealer shall pay the sums demanded within the time and in the manner specified in the notice. (5) Where the taxable turnover of a dealer is determined resorting to best judgment assessment, proportionate special rebate to the tax liability fixed on the turnover under sub section (2) of section 6 consequent to any addition made in the turnover may be given while fixing the tax liability in respect o .....

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