TaxTMI 
TaxTMI 
2015 (9) TMI 415
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....Nos. 17161 and 12730 and 'Steel' in the other case) are under challenge in these writ petitions. 2. The petitioner in W.P.(C). No. 17161 of 2014 is an individual dealer and the challenge raised by him is against Ext.P6 Circular bearing No. 8/2014 dated 22.4.2014. It is stated that the course stipulated by the Commissioner as per the impugned Circular to have digitally signed Form 15 is not practical, to be followed in the case of the persons like the petitioners in the other two cases; who are engaged in the field of timber business; particularly procuring the same from deep in the woods/forest. It is sated that the spot like 'Kulathupuzha Forest Depot' is situated nearly 75 km away from the nearest town i.e., Punalur and t....
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.... engaged in the trade of 'latex/rubber' stand excluded; in spite of the fact that, they also trade the notified goods as in the case of the petitioners. Implementation of Ext.P1 Circular was subsequently extended by a further period till 31.12.2012, as per Ext.P2 dated 27.09.2012, followed by subsequent extension as per Ext.P3 dated 29.12.2012, till 31.3.2013. In the meanwhile, pursuant to the 'Budget speech' for the year 2013-14, Ext.P4 Circular was issued on 1.4.2013, deciding the implementation to be kept in abeyance. It was thereafter, that Ext.P5 Circular came to be issued on 22.4.2014, deciding to implement Ext.P1, however, granting exemption in respect of 'Rubber and Latex' dealers. According to the petitioner....
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....ect to the provisions of the Act. Then reference is made to Section 46(3) as to the establishment of check posts, and documents to accompany in the transport, also making a reference to Rule 58(16) as to the course to be pursued with regard to the filing of the form and such other materials to be given, to sustain a valid transport. It is stated that the requirement under Rule 58(16) cannot be implemented and it will stand frustrated because of the change to 'e-platform' and the requirement now sought to be given effect to, as per the impugned Circular. The learned counsel also makes a reference to Section 88(e) of the Act, whereby the service of notice by 'e-mail' to the assessee, is also stated as an acceptable mode of ser....
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....h returns, forms and other statements. The modifications or changes so made shall be published in the website of the Commercial Taxes Department also and in such other manner as the Commissioner may deem fit." There is no answer to the change brought about in the statute book. 8. This Court had occasion to consider the scope of power vested with the Commissioner to issue Circular under different circumstances to meet the requirements under the statute, especially with regard to the fixation of 'floor rate' for collection of advance tax under Section 16(A) of the Act. The decision in favour of the Revenue (rendered by me) was upheld by the Division Bench of this Court as per judgment dated 27.1.2010 in W.A. No. 2412 of 2009. 9. In....