ABDUL RASHEED V. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/28413/2018

AI Insights

The case involves Abdul Rasheed, the proprietor of M.M. Agencies, who is the petitioner, and various government officials as respondents. The petitioner faced assessment proceedings by the Agricultural Income Tax and Commercial Tax Officer, which led to the filing of statutory appeals and stay petitions, including a significant delay condonation petition for 620 days. The core issue was the premature coercive actions taken by the respondent authority despite the pending interlocutory applications. The High Court of Kerala intervened to ensure that the petitioner's applications were considered before any further coercive measures were taken.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 697782 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-08-2018
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: V NARASIMHAM
• Keywords: Agricultural income-tax; Assessment proceedings; Coercive Steps; Commercial tax; Delay condonation; Interlocutory Applications
• Section: 49(2)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 21ST DAY OF AUGUST 2018 / 30TH SRAVANA, 1940 WP(C).No. 28413 of 2018 PETITIONER/S: ABDUL RASHEED PROPRIETOR, M. M. AGENCIES, MANNANCHERRY- P. O, ALAPPUZHA- 688538, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER MUHAMMED RIYAS P.H. BY ADV. SRI. V. DEVANANDA NARASIMHAM RESPONDENT/S: 1 THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER CIVIL STATION ANNEX ALAPPUZHA 688011 2 THE ASSITANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, MELUVALLIL BUILDING, STONE BRIDGE P.O., ALAPPUZHA- 688011 3 THE THAHSILDAR (RR), AMBALAPPUZHA TALUK OFFICE, ALAPPUZHA- 688011 BY ADV. GOVERNMENT PLEADER OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 28413 of 2018 DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 28413 of 2018 (B) ======================================================= Dated this the 21st day of August, 2018 JUDGMENT The petitioner, an assessee under the 1st respondent, has been facing the assessment proceedings. He filed the Exts.P10 to P12 statutory appeals along with stay petitions, besides delay condonation petitions. The delay is said to be 620 days. The petitioner complains that before the appellate forum could consider his interlocutory applications, the respondent authority is taking coercive steps. 2. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 3rd respondent will consider the interlocutory applications, including the delay condonation petition, at the earliest and pass orders, possibly, within one month. Sd/- DAMA SESHADRI NAIDU Judge -3- W.P.(C). No. 28413 of 2018 APPENDIX PETITIONER'S/S' EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 21.05.2012 FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2 TRUE COPY OF ANNUAL RETURN DATED 19.06.2013 FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P3 TRUE COPY OF ANNUAL RETURN DATED 05.07.2014 FOR 2013-14 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE CERTIFIED COPY OF ASSESSMENT ORDER NO.32041381904/2011- 12 DATED 31.05.2016 DEMANDING TAX AND INTEREST ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6 TRUE COPIES OF CERTIFIED COPY OF ASSESSMENT ORDER NO.32041381904 OF 2013-14 DATED 31.05.2016 DEMANDING TAX AND INTEREST ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P7 TRUE CERTIFIED COPY OF RR NOTICE NO.2017/801/04 DATED 22.06.2017 FOR THE YEAR 2011-2012 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P8 TRUE COPY OF RRC NO.2017/803/04 DATED 22.06.2017 FOR THE YEAR 12-13 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P9 TRUE COPY OF RRC NO.2017/805/04 DATED 22.06.2017 FOR THE YEAR 13-14 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P10 TRUE COPY OF FORM 29 APPEALS PURSUANT TO EXBT-P4 ASSESSMENT ORDER DATED -4- W.P.(C). No. 28413 of 2018 12.03.2018 FOR THE YEAR 2011-2012 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P11 TRUE COPY OF FORM 29 APPEALS PURSUANT TO EXBT-P5 ASSESSMENT ORDER DATED 12.03.2018 FOR THE YEAR 2012-2013 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P12 TRUE COPY OF FORM 29 APPEALS PURSUANT TO EXBT-P4 ASSESSMENT ORDER DATED 12.03.2018 FOR THE YEAR 2013-2014 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P13 TRUE COPY OF THE INTERLOCUTORY APPLICATION DATED 12.03.2018 FOR CONDONATION OF 620 DAYS DELAY FOR THE YEAR 2011-2012 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P14 TRUE COPY OF THE INTERLOCUTORY APPLICATION DATED 12.03.2018 FOR CONDONATION OF 620 DAYS DELAY FOR THE YEAR 2012-13 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P15 TRUE COPY OF THE INTERLOCUTORY APPLICATION DATED 12.03.2018 FOR CONDONATION OF 620 DAYS DELAY FOR THE YEAR 2013-14 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P16 TRUE COPY OF THE INTERLOCUTORY APPLICATION DATED 12.03.2018 PURSUANT TO EXBT-P4 ASSESSMENT ORDER FOR THE YEAR 2011-12 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P17 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DATED 12.03.2018 PURSUANT TO EXBT-P5 ASSESSMENT ORDER FOR THE YEAR 2012-13 -5- W.P.(C). No. 28413 of 2018 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P18 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DATED 12.03.2018 PURSUANT TO EXBT-P5 ASSESSMENT ORDER FOR THE YEAR 2012-13 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P19 TRUE COPY OF NOTICE OF SALE OF IMMOVABLE PROPERTY DATED NIL ISSUED U/S49(2) OF THE RR ACT ON 11.08.2018 BY 3RD RESPONDENT TO THE PETITIONER das "