The State Of Kerala vs. Homtok Builders Pvt. Ltd

REVISED

ITEM NO.7 COURT NO.3 SECTION XI-A

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018

(Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam)

THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s)

VERSUS

M/S CHOLAYIL PVT. LTD. Respondent(s)

(IA No. 159451/2018 - CONDONATION OF DELAY IN FILING)

WITH

SLP(C) No. 704/2022 (XI-A)

Diary No(s). 3188/2020 (XI-A) (IA No. 32272/2020 - CONDONATION OF DELAY IN FILING)

Diary No(s). 1086/2020 (XI-A) (IA 33619/2020, IA No. 33618/2020 - CONDONATION OF DELAY IN FILING IA No. 33619/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS), SLP(C) No. 6772/2020 (XI-A)

SLP(C) No. 6532/2020 (XI-A)

SLP(C) No. 29257/2019 (XI-A)

SLP(C) No. 29710/2019 (XI-A))

SLP(C) No. 30125/2019 (XI-A)

SLP(C) No. 29831/2019 (XI-A)

Diary No(s). 44563/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 195738/2019 IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1131/2020 (XI-A) Diary No(s). 45966/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 7892/2020 Digitally signed by DEEPAK SINGH Date: 2022.06.15 15:28:59 IST Reason: Signature Not Verified

IA No. 7892/2020 - CONDONATION OF DELAY IN FILING)

Diary No(s). 10317/2020 (XI-A)

Diary No(s). 10144/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 88591/2020 IA No. 88591/2020 - CONDONATION OF DELAY IN FILING)

SLP(C) No. 13355/2020 (XI-A) (FOR ADMISSION and I.R..)

Diary No(s). 10125/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83402/2020 IA No. 83402/2020 - CONDONATION OF DELAY IN FILING)

Diary No(s). 9832/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83194/2020 IA No. 83194/2020 - CONDONATION OF DELAY IN FILING)

Diary No(s). 9825/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 84825/2020 IA No. 84825/2020 - CONDONATION OF DELAY IN FILING)

Diary No(s). 9822/2020 (XI-A) (IA No. 110955/2020 - CONDONATION OF DELAY IN FILING)

Diary No(s). 8467/2020 (XI-A) (IA No. 82599/2020 - CONDONATION OF DELAY IN FILING)

SLP(C) No. 29786/2019 (XI-A)

SLP(C) No. 1130/2020 (XI-A)

SLP(C) No. 1128/2020 (XI-A)

SLP(C) No. 28848/2019 (XI-A)

IA No. 46195/2019 - CONDONATION OF DELAY IN FILING)

Diary No(s). 7351/2019 (XI-A)

SLP(C) No. 7128-7132/2019 (XI-A)

SLP(C) No. 12743-12747/2021 (XI-A)

SLP(C) No. 13365-13369/2021 (XI-A)

SLP(C) No. 6767/2020 (XI-A)

SLP(C) No. 6150/2020 (XI-A)

SLP(C) No. 9073/2020 (XI-A)

(FOR CONDONATION OF DELAY IN FILING ON IA 86089/2020 IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10321/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY

IN FILING)

SLP(C) No. 12299/2020 (XI-A) (IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 12462/2020 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106666/2020, IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 24943/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 132594/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 132597/2020, IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 14114/2020 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 120277/2020 AND IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 25195/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 121615/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 121616/2020, IA No. 121615/2020 - CONDONATION OF DELAY IN FILING IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 10807/2021 (XI-A) (IA No. 81860/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 8397/2021 (XI-A) (IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 11780/2021 (XI-A) (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 16535/2021 (XI-A) (FOR ADMISSION and I.R. and IA No.88073/2021-CONDONATION OF DELAY IN FILING and IA No.88074/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 121219/2021 - APPLICATION FOR TAGGING/DETAGGING, IA No. 88073/2021 - CONDONATION OF DELAY IN FILING)

SLP(C) No. 7398/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.60534/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13173-13177/2021 (XI-A) (IA No. 191549/2019 - INTERVENTION APPLICATION) SLP(C) No. 13168-13172/2021 (XI-A) Diary No(s). 6328/2019 (XI-A) (IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13178-13182/2021 (XI-A) SLP(C) No. 29199/2018 (XI-A) SLP(C) No. 12753-12757/2021 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 34880/2019 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 49103/2021) SLP(C) No. 13161-13165/2021 (XI-A) SLP(C) No. 23762/2019 (XI-A) Diary No(s). 42539/2018 (XI-A) (IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13380-13384/2021 (XI-A) SLP(C) No. 12758-12762/2021 (XI-A) SLP(C) No. 12748-12752/2021 (XI-A) SLP(C) No. 13372-13376/2021 (XI-A) SLP(C) No. 13122-13126/2021 (XI-A) (The sc Nos.13123 and 13126 of 2021 arising out of wp(c) nos. 38711/2016 and WP no. 39776/2016 have been disposed of as per order dated 17.08.2021) Diary No(s). 6336/2019 (XI-A) IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13338-13344/2021 (XI-A) SLP(C) No. 13326-13330/2021 (XI-A) Diary No(s). 26184/2019 (XI-A) (IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 25142/2019 (XI-A) Diary No(s). 38991/2019 (XI-A)

(IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29788/2019 (XI-A) SLP(C) No. 29834/2019 (XI-A) SLP(C) No. 12731-12735/2021 (XI-A) SLP(C) No. 13183-13187/2021 (XI-A) SLP(C) No. 13156-13160/2021 (XI-A) Diary No(s). 7916/2019 (XI-A) (IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13130-13134/2021 (XI-A) SLP(C) No. 12736-12740/2021 (XI-A) Diary No(s). 9798/2019 (XI-A) IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 13091-13095/2021 (XI-A) SLP(C) No. 12215/2019 (XI-A) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29828/2019 (XI-A) SLP(C) No. 29777/2019 (XI-A) SLP(C) No. 30073/2019 (XI-A) Diary No(s). 44214/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 194034/2019 IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Date : 18-05-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE J.B. PARDIWALA For Petitioner(s) Mr. G. Prakash, AOR Mr. Rakesh Dwivedi, Sr. Adv.

5

Mr. Arya Tripathy, Adv. Mr. C. K. Sasi, AOR Mr. Abdulla Naseeh V.T., Adv. Ms. Meena K.P., Adv. For Respondent(s) Mr. S. Ganesh, Sr. Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pahak, Adv. Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. Harish Beeran, Adv. Mr. Mushtaq Salim, Adv. Mr. Usman Ghani Khan, Adv. Mr. Azhar Assees, Adv. Ms. Pallavi Pratap, AOR Mr. P.N. Ravindran, Sr. Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Mr. Romy Chacko, AOR Mr. Sudesh Kumar, Adv. Mr. Shami Kapoor, Adv. Ms. Kavita Jha, AOR Mr. Udit Haresh, Adv. Mr. Parag Tripathi, Sr. Adv. Mr. K. Sreekumar, Sr. Adv. Mr. Ramesh Babu M. R., AOR Mr. Sajith. P, AOR Mr. T. G. Narayanan Nair, AOR Mr. Roy Abraham, Adv. Ms. Reena Roy, Adv. Ms. Rajni Ohri Lal, Adv. Mr. Akhil Abraham, Adv. Mr. Himinder Lal, AOR Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. Vipin Nair, AOR Mr. P.B. Suresh, Adv. Mr. Arindam Ghosh, Adv.

6

Mr. Karthika Jayashankar, Adv. Mr. Prakash Baghel, Adv. Mr. Govind Manoharan, Adv. Ms. Madhushru Maitra, Adv. Mr. A. Karthik, AOR Mr. Suvidutt M.S., AOR Mr. Rishesh Sikarwar, Adv. Mr. Dinesh Menon, Adv. Ms. Vijaylakshmi Raju, Adv. Mrs. Anu B., Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sunil Narayanan, Adv. Mr. Mayank Kshirsagar, AOR Mr. K.Parameshwar, AOR Ms. A. Sregurupriya, Adv. Mr. A. Raghunath, AOR M/S. K J John And Co, AOR Mr. Rajesh Kumar, AOR Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Kumar Chaurasia, Adv. Ms. Radhika Nair, Adv. Mr. Rahul Gupta, AOR Ms. Liz Mathew, AOR Mr. Navneet R., Adv. Ms. Sonali Jain, Adv. Mr. Sriram P., AOR Mr. Abid Ali Beeran P, AOR Mr. V. K. Sidharthan, AOR Mr. Renjith. B, AOR Mr. S. Ganesh, Adv. Mr. S. Sukumar, Adv. Mr. Anand Sukumar, Adv. Mr. Bhupesh Pathak, Adv. Ms. Shine P. Saridhar, Adv. Mr. K. Giressh Kumar, Adv. Mr. Shine P. Saridhar, Adv. Mr. Alex Joseph, AOR Mr. Puneet Agarwal, Adv. Mr. Yuvraj Singh, Adv. Mr. Chetan Kumar Shukla, Adv.

Mr. Santosh Kumar, AOR Mr. V. Sridharan, Sr. Adv. Mr. Aditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Mounika Kasturi, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Uday B. Dube, AOR Mr. Kaustubh Dube, Adv. Mr. Mahesh Agarwal, Adv. Mr. M.S Ananth, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR Mr. Renjith B. Marar Ms. Lakshmi N. Kaimal, AOR Mr. M.J. Santosh, Adv. Mr. Arun Poonmulli, Adv. Mr. Mohammed Sadique T.A., AOR Mrs. Anu K. Joy, Adv. Mr. Alim Anvar, Adv. Mr. K.S. Mahadevan, AOR Mr. Rangarajan R., Adv. Ms. Swati Bansal, Adv. Mr. Rajesh Kumar, Adv. Mr. Brij Kant Mishra, Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. S.K. Rajora, Adv. Mr. Akhileshwar Jha, Adv. Ms. Shweta Sand, Adv. Ms. Niharika Dwivedi, Adv.

UPON hearing the counsel the Court made the following O R D E R

Learned counsel for the petitioner(s), on instructions, submits that some of the respondents (as per office report dated 01.09.2021) have taken recourse to Amnesty Scheme in SLP(C) Nos. 13156-13160, 13380-13384 and 13183-13187 of 2021. Hence, these petitions be

8

treated as disposed of as against the concerned respondents referred to in the office report dated 01.09.2021. The special leave petitions against the remaining respondents in the concerned petitions to continue. We order accordingly.

Delay condoned in the concerned petitions.

Leave granted.

I.A. No. 107589 of 2021 in SLP(C) Nos. 13122-13126 of 2021 to be heard alongwith main matter, as prayed.

List these matters in the third week of September, 2022.

The State to file written submissions within four weeks from today.

(DEEPAK SINGH) (VIDYA NEGI)

COURT MASTER (SH) COURT MASTER (NSH)