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TMI Blog2017 (1) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... ines installed and the petitioner's contentions works against himself. When, for all practical purposes, it is admitted that deviation is existing in so far as the machinery installed and operating, from that originally declared for the purposes of compounding; there is no explanation offered as to why, on fresh installation, the same was not brought to the notice of the Assessing Officer - Petition dismissed. - WP (C). No. 40815 of 2016 (B) - - - Dated:- 6-1-2017 - K. Vinod Chandran, J. For the Petitioner : Sri. S. Suresh Babu (Cherunniyoor) Sri. Aji V. Dev For the Respondent : Sri. V. K. Shamsuddin JUDGMENT The petitioner is aggrieved with the assessment orders produced as Ext.P9 series for the assessment years 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusher, under Section 8(b) of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short) for the purposes of compounding. This is virtually admitted by the petitioner too. However, the Consent to Operate issued by the Kerala State Pollution Control Board indicated that the petitioner was permitted to operate one primary crusher of 30 HP and two secondary crushers of 25 HP each. Subsequently, an Integrated Consent to Operate was issued by the Pollution Control Board permitting operation of a cone crusher of 50 HP. It was also specifically stated in the notice that the letter addressed by the Environmental Engineer, Kerala State Pollution Control Board, District Office, Thiruvananthapuram, dated 02.05.2015 addressed to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, since it was found that the permits and licenses issued to the petitioner by the Pollution Control Board and the Mining and Geology Department as also the accounts of the petitioner was sufficient to find considerable deviation having been effected from the declaration made in the compounding application. There cannot be any ground raised to urge violation of principles of natural justice, merely for the reason that one of the grounds in the proposal has been given up by the Assessing Officer. 7. The Assessing Officer has relied on the documents furnished by the petitioner, the inspection conducted by the Pollution Control Board and the fixed asset schedule, as revealed from the accounts and schedules of the petitioner himself. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , hence, declines jurisdiction insofar as the writ petition is concerned and the petitioner would be left remedy to file proper proceedings before the Appellate Authority. The petitioner shall be permitted two weeks time to file an appeal before the Appellate Authority, in which event the Appellate Authority would consider the issue on merits and would also consider any stay application filed expeditiously. The Appellate Authority would consider the appeal untrammeled by any observations made herein, which are prima facie in nature and only made to decline jurisdiction under Article 226 of the Constitution of India. The recovery shall be kept in abeyance for one month and then be governed by the orders passed by the Appellate Authority; if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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