9911796707
TMI Blog2016 (9) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... alling upon the petitioner to pay tax for an amount of Rs. 15,603/- with other dues. Petitioner has raised specific contentions with reference to the above assessment order. One is that he is not a dealer under the Kerala Value Added Tax Act, 2003 and that the initiation of proceedings is barred by limitation. During the pendency of this writ petition, Ext.P7 order was passed by the Deputy Commissioner, Commercial Taxes, by which the period of limitation for passing assessment orders has been extended in respect of the petitioner. According to the petitioner, Ext.P7 order had been issued on 15.3.2016, when the period of limitation had already expired on 1.4.2016. The learned counsel relies upon the decision of the Apex Court in State of Pun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was noticed that the petitioner had transported consignments to Kerala with multiple invoices without address or PIN. Further observation is made that the bulk quantity indicates that the goods were for resale. It was further observed that the petitioner had released the goods after remitting the security and therefore, it is clear that the consignment belongs to them. Since the petitioner failed to produce the books of account at the time of enquiry, the Commercial Tax Officer (Enquiry), Mattanchery had converted the security into penalty. On these facts, it is noticed that the ownership of the consignment lies with the petitioner and similar transactions which leads heavy loss to State Exchequer, had been carried out by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution. The learned Government Pleader also submits that the limitation of turnover will not apply to import purchase. Whether Section 25 (2) applies to the fact situation, is again a matter which is factual in nature and can be considered on the fact situation in the appeal. I do not think that this Court will be justified in reW. appreciating the facts to arrive at a finding as to whether the limitation can be saved in terms of Section 25 (2). 7. As far as Ext.P7 is concerned, the said order is clearly irrelevant on account of the judgment of the Apex Court in Shreyans Indus Ltd (supra) as the order had been issued after the period of limitation. In the result, this writ petition can be disposed of as under: (i) The right of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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