ARUN K.ABRAHAM V. COMMERCIAL TAX OFFICER (WORKS CONTRACT)

WP(C)/9000/2015

AI Insights

The case involves Arun K. Abraham, the petitioner, who challenged the revenue recovery notices issued against him for the assessment years 2006-2007 and 2007-2008 under the Kerala Value Added Tax Act. The petitioner had previously filed appeals against the assessments, which were dismissed by the Appellate Tribunal. Subsequently, the petitioner filed restoration applications for these appeals. However, during the pendency of these applications, the authorities initiated recovery steps against the petitioner. The High Court's intervention was sought to halt these recovery actions until the Tribunal could decide on the restoration applications.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 745652 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-03-2015
• Assessment Year: misc
• Other Referred Cases: WPC NO.15566/2011
• 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; Restoration of appeal; Revenue recovery
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR FRIDAY , THE 20TH DAY OF MARCH 2015/29TH PHALGUNA, 1936 WP(C).No.9000 of 2015 (Y) -------------------------------------- PETITIONER: ------------------- ARUN K.ABRAHAM,S/O.MATHEW ABRAHAM,AGED 35 YEARS, KARIMKUTTIYIL,ANGADI P.O,RANNY-689 674 BY ADVS.SRI.PHILIP J.VETTICKATTU SRI.B.PREMNATH (E) RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT), COMMERCIAL TAXES,PATHANAMTHITTA-689 645. 2. THE TAHASILDAR,REVENUE RECOVERY,T ALUK OFFICE, RANNI-689 674,PATHANAMTHITTA 3. THE KERALA VALUE ADDED TAX AGRI. INCOME TAX & SALES TAX, APPELLATE TRIBUNAL,ADDITIONAL BENCH, TRIVANDRUM (CAMP SITTING AT KOLLAM). BY GOVT. PLEADERSMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: pk WP(C).No.9000 of 2015 (Y) ------------------------------------- APPENDIX PETITIONER'S EXHIBITS ------------------------------------ EXHIBITP1:TRUE PHOTOCOPY COPY OF ASSESSMENT ORDER DATED 24.3.2010 ISSUED BY 1ST RESPONDNENT FOR THE PERIOD OF 2006-2007. EXHIBIT P2:TRUE PHOTOSTAT COPY OF THE ORDER DATED 24.3.2010 ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD 2007-2008. EXHIBIT P3:TRUE PHOTOSTAT COPY OF THE RECEIPT DATED 1.12.2010 TOWARDS REMITTANCE OF AN AMOUNT OF RS 87165/BY THE PETITIONER. EXHIBIT P4:TRUE PHOTOSTAT COPY OF JUDGMENT DATED 9.6.2011 IN WPC NO.15566/2011. EXHIBIT P5:TRUE PHOTOSTAT COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNALCHALLENGING ASSEMENT FOR THE PERIOD 2006/2007. EXHIBIT P6:TRUE PHOTOSTAT COPY OF THE APPEALFILED BY THE PETITIONER BEFORE THE APPELLATE TRIBUNAL CHALLENGING ASSESSMENT FOR THE PERIOD OF 2007-2008. EXHIBIT P7:TRUE COPY OF TREATMENT CERTIFICATE ISSUED FROM SREE CHITHIRA TRIBUNAL INSTITUTE FOR MEDICAL SCIENCE AND TECHNOLOGY. EXHIBIT P8:TRUE COPY OF ORDER OF THE TRIBUNAL DISMISSING THE APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD 2006-2007. EXHIBIT P9:TRUE COPY OF ORDER OF THE TRIBUNAL DISMISSING THE APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD OF 2007-2008. EXHIBIT P 10:TRUE COPY OF THE SHOW CAUSE NOTICE DATED 2.2.2015 REFERRING REVENUE RECOVERY NOTICE DATED 3.12.2010 FOR THE PERIOD 06-07. EXHIBIT P11:TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 26.11.2010 ISSUED TO THE PETITIONER FOR THE PERIOD 2007-2008. EXHIBIT P12:TRUE COPY OF APPLICATION FOR RESTORATION OF APPEAL FILED CHALLENGING THE ASSESSMENT ORDER FOR THE PERIOD OF 2006-2007. pto W.P(C) NO.9000/2015 EXHIBIT P13:TRUE COPY OF APPLLICATION FOR RESTORATION OF APPEAL FILED CHALLENGING THE ASSESSMENT ORDEER FOR THE PERIOD 2007-2008.. EXHIBIT.P14:TRUE COPY OF BANK STATEMENT SHOWING THE WTHDRAWAL OF AN AMOUNT OF RS.1,74,522/- BY THE RESPONDENT FOR THE PERIOD 2006-2007. RESPONDENT'S EXHIBITS: NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE pk A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.9000 of 2015 ............................................................. Dated this the 20th day of March, 2015 J U D G M E N T Two appeals filed by the petitioner before the Appellate Tribunal under the Kerala Value Added Tax Act, were dismissed by Exts.P8 and P9 orders. Thereupon, the petitioner has filed Exts.P12 and P13 applications for restoration of the said appeals before the Appellate Tribunal. The grievance of the petitioner in the writ petition is that pending consideration of the restoration application by the Tribunal, steps are being pursued for recovery of the amounts confirmed against the petitioner by the orders of the authorities below, pursuant to Exts.P10 and P11 revenue recovery notices. It is the submission of the counsel for the petitioner, that the petitioner has already paid 1/3rd of the amounts confirmed against the petitioner by the orders against which appeals were filed, during the pendency of the proceedings before the Tribunal. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case W.P.(C).No.9000 of 2015 2 as also the submissions made across the bar, and taking note of the contention of the petitioner that he has already paid a portion of the amounts confirmed against him, I dispose the writ petition with a direction to the 3rd respondent Tribunal to consider and pass orders on Exts.P12 and P13 applications preferred by the petitioner within a period of two months from the date of receipt of a copy of this judgment. I make it clear that recovery steps for recovery of the balance amounts confirmed against the petitioner, by the orders against which the appeals have been filed, shall be kept in abeyance till such time as the Tribunal passes orders as directed above, and communicates the same to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE mns W.P.(C).No.9000 of 2015 3 "