ABRAHAM K. THOMAS V. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT)

WP(C)/9287/2015

AI Insights

The case involves Abraham K. Thomas, the petitioner, who challenged the dismissal of his appeals by the Kerala Value Added Tax/Agricultural Income Tax & Sales Tax Appellate Tribunal regarding tax assessments for the periods 2006-07 and 2007-08. The Tribunal had dismissed these appeals, leading the petitioner to file restoration applications, which were still pending. The petitioner feared that recovery actions might be initiated before the Tribunal could consider these applications. The High Court of Kerala intervened to ensure that the Tribunal would consider the restoration applications promptly and ordered that no recovery actions be taken until the Tribunal's decision on these applications was communicated.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 726996 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-03-2015
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 8254/2011, WP(C) No. 15669/2011
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SOBHA EAPEN
• Assessee Lawyers: PHILIP VETTICKATTU; B PREMNATH
• Keywords: Appeal Dismissal; Assessment Order; Commercial tax; Restoration Application; Revenue recovery; Writ petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 24TH DAY OF MARCH 2015/3RD CHAITHRA, 1937 WP(C).No. 9287 of 2015 (I) --------------------------- PETITIONER(S): -------------------------- ABRAHAM K. THOMAS, S/O.MATHEW ABRAHAM, KARIMKUTTIYIL, ANGADI.P.O., RANNY -689 674. BY ADVS.SRI.PHILIP J.VETTICKATTU SRI.B.PREMNATH (E) RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), COMMERCIAL TAXES, PATHANAMTHITTA -689 645. 2. THE TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, RANNI -689 674, PATHANAMTHITTA. 3. THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, TRIVANDRUM, (CAMP SITTING AT KOLLAM,) R1 TO R3 BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: vmr. WP(C).No. 9287 of 2015 (I) ----------------------------------- APPENDIX PETITIONER(S) EXHBITS ----------------------------------- EXHIBIT P1- TRUE PHOTOSTAT COPY OF ASSESSMENT ORDER DATED 27/03/2010 ISSUED BY 1ST RESPONDENT. EXHIBIT P2- TRUE PHOTOSTAT COPY OF THE ORDER DATED 27/03/2010 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3- TRUE PHOTOSTAT COPY OF CHELLAN SHOWING REMITTANCE OF RS.4,04,316/- FOR THE PERIOD 2006-07. EXHIBIT P4- TRUE PHOTOSTAT COPY OF THE CHELLAN SHOWING REMITTANCE OF RS.7 LAKHS FOR THE PRIOD 2007-08. EXHIBIT P5- TRUE PHOTOSTAT COPY OF JUDGMENT DATED 16/03/2011 IN WP(C)NO.8254/2011 OF THIS HONOURABLE COURT. EXHIBIT P6- TRUE PHOTOSTAT COPY OF JUDGMENT DATED 14/06/2011 IN WP(C)NO.15669/2011 OF THIS HONOURABLE COURT. EXHIBIT P7- TRUE PHOTOSTAT COPY OF CHELLAN SHOWING REMITTANCE OF RS.68,436/- FOR THE PERIOD 2006-07. EXHIBIT P8- TRUE PHOTOSTAT COPY OF CHELLAN SHOWING REMITTANCE OF RS.1,02,569/- FOR THE PERIOD 2007-08. EXHIBIT P9- TRUE PHTOSTAT COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL CHALLENGING ASSESSMENT FOR THE PERIOD 2006-2007. EXHIBIT P10- TRUE PHOTOSTAT COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL CHALLENGING ASSESSMENT FOR THE PERIOD 2007-2008. EXHIBIT P11- TRUE COPY OF ORDER OF THE TRIBUNAL DISMISSING THE APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2006-2007. EXHIBIT P12- TRUE COPY OF THE TRIBUNAL DISMISSING THE APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2007-2008. EXHIBIT P13- TRUE COPY OF SHOW CASE NOTICE FOR THE PERIOD 2006-2007 & 2007-2008. EXHIBIT P14- TRUE COPY OF APPLICATION FOR RESTORATION OF APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2006-2007. 2/- WP(C).No. 9287 of 2015 (I) ----------------------------------- EXHIBIT P15- TRUE COPY OF APPLICATION FOR RESTORATION OF APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2007 - 2008. RESPONDENTS EXHIBITS : NIL ------------------------------------ /TRUE COPY/ P.A.TO JUDGE vmr A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 9287 of 2015 ===================================================== Dated this the 24th day of March, 2015 JUDGMENT Against Exts.P11 and P12 orders passed by the 3rd respondent Tribunal, dismissing Exts.P9 and P10 appeals preferred by the petitioner, the petitioner has preferred Exts.P14 and P15 restoration applications, which are stated to be pending consideration before the 3rd respondent Tribunal. The apprehension of the petitioner is that even before considering the restoration applications, recovery steps will be initiated against the petitioner for recovery of amounts confirmed against the petitioner by the orders, against which the appeals were filed before the 3rd respondent Tribunal. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I direct the 3rd respondent Tribunal to consider and pass orders on Exts.P14 and P15 restoration applications, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. -2- W.P.(C). No. 9287 of 2015 Taking note of the submission of counsel for the petitioner that 1/3rd of the amount confirmed against the petitioner, by the orders against which the appeals were filed, has already been paid by the petitioner during the pendency of the proceedings, I make it clear that recovery steps for recovery of the amounts confirmed against the petitioner by the orders, against which the appeals were filed before the Tribunal, shall be kept in abeyance, till such time as the orders are passed by the 3rd respondent Tribunal, as directed above, and communicated to the petitioner. sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das "