ABDUL JALEEL P.H. V. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/29764/2014

AI Insights

The case involves Abdul Jaleel P.H, the proprietor of Premier Mills, who filed a Writ Petition against the Agricultural Income Tax & Commercial Tax Officer, 2nd Circle, Alappuzha, the Deputy Commissioner (Appeals)-II, Commercial Taxes, Kollam, and the State of Kerala. The petition sought to expedite the consideration of an appeal (Ext.P3) filed against an assessment order (Ext.P1) due to late filing of tax returns. The petitioner had subsequently filed the returns and paid all due taxes and interests. The court's decision focused on procedural aspects, allowing the petitioner to request an early hearing of his appeal but not altering any interim orders related to recovery proceedings.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755706 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-11-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: A KRISHNAN
• Keywords: Appeal; Assessment Order; Demand notice; Financial constraints; Interlocutory Application; Stay Petition; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 11TH DAY OF NOVEMBER 2014/20TH KARTHIKA, 1936 WP(C).No. 29764 of 2014 (U) ---------------------------- PETITIONER : ---------------------- ABDUL JALEEL P.H, PROPRIETOR, PREMIER MILLS, AVALOOKKUNNU P.O., ALAPPUZHA. BY ADV. SRI.A.KRISHNAN RESPONDENT(S): ---------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, 2ND CIRCLE, ALAPPUZHA -688 001 2. THE DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOLLAM -691 001 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, THIRUVANANTHAPURAM -695 001 R1 TO R3 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 29764 of 2014 (U) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28-06-2014 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 12-08-2014 EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 25-07-2014 EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 25-07-2014 EXHIBIT P5 TRUE COPY OF THE STAY ORDER DATED 26-09-2013 EXHIBIT P6(A) TRUE COPY OF RETURN DATED 04-07-2014 FOR MAY 2013 EXHIBIT P6(B) TRUE COPY OF THE RETURN DATED 04-07-2014 FOR JUNE 2013 EXHIBIT P6(C) TRUE COPY OF THE RETURN DATED 07-07-2014 FOR JULY 2013 EXHIBIT P6(D) TRUE COPY OF THE RETURN DATED 09-09-2014 FOR AUGUST 2013 EXHIBIT P6(E) TRUE COPY OF THE RETURN DATED 10-09-2014 FOR SEPTEMBER, 2013 EXHIBIT P6(F) TRUE COPY OF THE RETURN DATED 10-09-2014 FOR OCTOBER 2013 EXHIBIT P6(G) TRUE COPY OF THE RETURN DATED 10-09-2014 FOR NOVEMBER 2013 EXHIBIT P6(H) TRUE COPY OF THE RETURN DATED 13-09-2014 EXHIBIT P6(I) TRUE COPY OF THE RETURN DATED 13/09/2014 FOR JANUARY 2014. EXHIBIT P6(J) TRUE COPY OF THE RETURN DATED 13/09/2014 FOR FEBRUARY 2014 EXHIBIT P6(K) TRUE COPY OF THE RETURN DATED 14/09/2014 FOR MARCH 2014. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R.RAMACHANDRAMENON, J. -------------------------------------- W.P.(C).No. 29764 OF 2014 -------------------------------------- Dated this the 11th day of November, 2014 J U D G M E N T ~~~~~~~~~~~ The prayer in the Writ Petition is to direct the 2nd respondent to consider and pass final orders on Ext.P3 appeal at the earliest possible date. The facts narrated in the Writ Petition shows that Ext.P1 assessment was finalised mainly for want of filing necessary returns on time. The petitioner has moved the appellate authority by filing Ext.P3 appeal along with Ext.P4 petition for stay. After considering the Interlocutory Application for stay, the 2nd respondent has passed Ext.P5 interim order, granting interim stay, subject to satisfaction of 30% of the disputed liability, which admittedly has not been satisfied, referring to the financial constraints of the petitioner. 2. The learned counsel for the petitioner submits that the lapse on the part of the petitioner in not filing the returns on time is conceded, but, subsequently, the petitioner has filed the returns as borne by Ext.P6(a) to P6(k) and has satisfied the entire tax, interest and such other amounts payable in accordance with law. It is in the said circumstance, that the W.P.(C) No.29764/2014 2 petitioner has moved the Writ Petition, seeking for an early disposal of the appeal. 3. Heard the learned Government Pleader as well. 4. Obviously, the interim order passed by the appellate authority vide Ext.P5 is not under challenge in this Writ Petition. As such, this Court is not in a position to grant any relief with regard to the recovery proceedings. However, considering the nature of contentions raised by the petitioner and also the main relief sought for, the Writ Petition is disposed of with liberty to the petitioner to file an early posting petition before the 2nd respondent, on which event, the same shall be considered and appropriate orders shall be passed by the 2nd respondent within one month. The petitioner shall produce a copy of this judgment along with a copy of the Writ Petition before the concerned respondent for further steps. Sd/- P.R.RAMACHANDRAMENON, JUDGE. ps/11/11/2014 "