A.SIYAD V. THE COMMERCIAL TAX OFFICER-1

OP (TAX)/6/2020

AI Insights

The case involves A. Siyad, the proprietor of M/S. R.S. Technologies, who filed two original petitions against the orders of the Agricultural Income Tax Additional Bench in Thiruvananthapuram for the assessment years 2013-14 and 2014-15. The Tribunal had previously granted an interim stay of recovery on the condition that the petitioner deposits 30% of the total demand, which was not complied with. Both the Original Authority and the First Appellate Authority had ruled against the petitioner. The High Court of Kerala, upon reviewing the petitions, decided not to grant a blanket stay of recovery and upheld the Tribunal's decision, mandating the payment in two installments.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 743564 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-09-2020
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax, Agricultural Income Tax
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Agricultural income-tax; Assessment years; Stay of recovery; Value Added Tax
• Section: 17; 18

Judgement Text

"OP (TAX).NoS.5 & 6 OF 2020 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 22ND DAY OF SEPTEMBER 2020 / 31ST BHADRA, 1942 OP (TAX).No.5 OF 2020 AGAINST THE ORDER/JUDGMENT IN TAVAT 17/2020 OF AGRL. INCOME TAX ADDITIONAL BENCH, TVM PETITIONER/S: A.SIYAD, PROPRIETOR, M/S. R.S. TECHNOLOGIES, VIMPY COMPLEX, KARICODE,KOLLAM-691 005 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER -I, KUNDARA-691 501 2 THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM- 695 010 BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OP TAX HAVING COME UP FOR ADMISSION ON 22.09.2020, ALONG WITH OP (TAX).6/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP (TAX).Nos.5 & 6 OF 2020 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 22ND DAY OF SEPTEMBER 2020 / 31ST BHADRA, 1942 OP (TAX).No.6 OF 2020 AGAINST THE ORDER/JUDGMENT IN TAVAT 18/2020 DATED 30-06-2020 OF AGRL. INCOME TAX ADDITIONAL BENCH, TVM PETITIONER/S: A.SIYAD, PROPRIETOR, M/S.R.S.TECHNOLOGIES, VIMPY COMPLEX, KARICODE, KOLLAM - 691 005 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER-1, KUNDARA - 691 501 2 THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010. BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OP TAX HAVING COME UP FOR ADMISSION ON 22.09.2020, ALONG WITH OP (TAX).5/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP (TAX).NoS.5 & 6 OF 2020 3 JUDGMENT Dated this the 22nd day of September 2020 K.VINOD CHANDRAN,J The petitioner is identical in both the Original Petitions. The concern is with two assessment years, 2013-14 and 2014-15. In both the years, the Tribunal had granted an interim stay of recovery on condition of deposit of 30% of the total demand. Petitioner has not paid any amounts till date and both the Original Authority as also the First Appellate Authority have considered the issues and held against the petitioner. 2. In such circumstances, we are of the opinion that the petitioner would have to comply with the order, as we do not see any compelling circumstances to grant a blanket stay of recovery. The amounts directed by the Tribunal shall be paid in two installments, one on or before 22.10.2020 and the other on or before 23.11.2020. OP (TAX).Nos.5 & 6 OF 2020 4 The Original Petitions are disposed of as above. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE uu 22.09.2020 OP (TAX).Nos.5 & 6 OF 2020 5 APPENDIX OF OP (TAX) 5/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER ISSUED BY THE ASST. COMMISSIONER (APPEALS)KOLLAM,FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 OP (TAX).Nos.5 & 6 OF 2020 6 APPENDIX OF OP (TAX) 6/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER ISSUED BY THE ASST.COMMISSIONER (APPEALS), KOLAM FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 "