BABY ANTONY V. THE AGRL. INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/3789/2014

AI Insights

The case involves Baby Antony, the proprietor of Envees Inn Bar, who contested the increased tax assessment for the year 2012-2013 under the KGST Act. Initially, the petitioner paid Rs.28,58,654 in taxes, but post-assessment, the tax was recalculated to Rs.35,49,960. Unable to pay the revised amount in a lump sum, the petitioner requested to pay in installments, which was not addressed by the tax authorities, leading to the filing of this writ petition. The court's decision to allow installment payments was aimed at providing relief to the petitioner while ensuring compliance with tax obligations.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755804 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-02-2014
• Assessment Year: misc
• Laws Referred To: KGST Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: S K DEVI
• Keywords: Assessment Order; Instalment payment; Liquor tax; Bar attached hotel
• Section: 32041877106

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 6TH DAY OF FEBRUARY 2014/17TH MAGHA, 1935 WP(C).No. 3789 of 2014 (W) --------------------------- PETITIONER(S): -------------------------- BABY ANTONY, PROPRIETOR, ENVEES INN BAR, ERAMALLOOR, PIN:682 584. BY ADV. SMT.S.K.DEVI RESPONDENT(S): ---------------------------- 1. THE AGRL. INCOME TAX AND COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, KUTHIATHODE, PIN:682 584. 2. THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ALAPPUZHA-688 001. R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 3789 of 2014 (W) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER NO.32041877106/2012-13 DATED 23.10.2013. EXHIBIT P2: TRUE COPY OF THE LETTER DATED 8.11.2013. EXHIBIT P3: TRUE COPY OF THE REQUEST DATED 13.11.2013. RESPONDENT(S)' EXHIBITS: ------------------------------------------ N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.C. No.3789 OF 2014 --------------------------------------- Dated this the 6th day of February, 2014. JUDGMENT The petitioner is running a Bar attached hotel under the name and style 'Envees Inn Bar' and is an assessee under the relevant provisions of law. For the year 2012-2013, the petitioner opted for payment of tax on liquor under the KGST Act and which was permitted and the petitioner remitted the tax amount of Rs.28,58,654/- by way of instalments. But after the assessment year was over, it was noticed that the compounded rate on the purchase value of liquor was higher than the compounded tax paid or payable for any of the previous consecutive three years as fixed and the tax due was re-fixed at Rs.35,49,960/- vide Ext.P1 order. Since the petitioner was not in a position to remit the due amount in lump, he submitted Ext.P2 letter requesting instalment facility before the 1st respondent and Ext.P3 request before the 2nd respondent. But respondents 1 and 2 have not W.P.C.No.3789 OF 2014 2 taken any positive steps on Exts.P2 and P3 and hence the writ petition. 2. Heard the learned Government Pleader as well. 3. After hearing both the sides and also after considering the extent of tax to be cleared, this Court finds it fit and proper to have the matter finalized by granting some instalments to satisfy the entire liability as above. Accordingly, the petitioner is permitted to clear the entire arrears by way of 'eight' equal monthly instalments, the first of which shall be effected on or before the 28th day of February, 2014; to be followed by similar instalments to be effected on or before the last working day of the succeeding months. This shall be in addition to the liability to remit the 'Current tax' as well. Subject to this, recovery proceedings in respect of the arrears based on Ext.P1 order shall be kept in abeyance for the time being. If any default is committed by the petitioner in this regard, it is open for the respondents to proceed with further steps for realization of the entire amount in a lump, from the stage where it stands now. W.P.C.No.3789 OF 2014 3 The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps. The writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE sp "