Bharath Sanchar Nigam Limited, Thiruvananthapuram, represented by its Chief Accounts Officer (CAI), S. Vijayakumar V. The Asst. Commissioner (Assmt), Dept. of Commercial Taxes, Tax Tower, Karamana, Thiruvananthapuram and The Kerala Agrl. Income Tax & Sales Tax Appellate Tribunal, C.P.G.P. Lane, Sasthamangalam, Thiruvananthapuram and The Tahasildar (RR), Thiruvananthapuram

WP(C)/32569/2016

AI Insights

The case involves Bharat Sanchar Nigam Limited (BSNL), the petitioner, who filed appeals against certain tax assessments for the years 2003-04 and 2004-05. Along with these appeals, BSNL filed stay petitions to halt the recovery actions initiated by the tax authorities. The recovery actions were based on the assessments for the aforementioned years. The primary legal issue was whether the recovery actions should continue while the appeals and stay petitions were pending. The court decided not to delve into the merits of the case but focused on the procedural aspect, ensuring that the stay petitions were considered in a timely manner and that the recovery actions were paused during this period.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 818156 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-10-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSHUDEEN
• Assessee Lawyers: S K DEVI
• Keywords: Recovery notice; Stay Petition; Modified assessment order
• Section: 7; 34

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 7TH DAY OF OCTOBER 2016/15TH ASWINA, 1938 WP(C).No. 32569 of 2016 (U) ---------------------------- PETITIONER: ----------- BHARATH SANCHAR NIGAM LIMITED, THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), S.VIJAYAKUMAR. BY ADV. SMT.S.K.DEVI,SC, BSNL RESPONDENT(S): -------------- 1. THE ASST. COMMISSIONER (ASSMT), DEPT. OF COMMERCIAL TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM.695 001. 2. THE KERALA AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL C.P.G.P.LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM.695 010. 3. THE TAHASILDAR (RR), THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI V.K.SHAMSHUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WP(C).No. 32569 of 2016 (U) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE ORDER NO.11011000/03-04 DATED 6.7.2010. EXHIBIT P2 TRUE COPY OF THE ORDER NO.11011000/04-05 DATED 6.7.2010. EXHIBIT P3 TRUE COPY OF THE APPELLATE ORDER DATED 30.4.2016 IN STA NO.42 AND 43 OF 2014. EXHIBIT P4 TRUE COPY OF THE APPEAL DATED 17.9.2016 FOR THE YEAR 2003-04 PREFERRED AGAINST STA 42 OF 2014. EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 17.9.2016 FOR THE YEAR 2004-05 PREFERRED AGAINST STA 43 OF 2014. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2003-04. EXHIBIT P7 TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 2004-05. EXHIBIT P8 TRUE COPY OF THE RECOVERY NOTICE DATED 27.1.2016 ISSUED UNDER SECTION 7 FOR THE YEAR 2003-04. EXHIBIT P8A TRUE COPY OF THE RECOVERY NOTICE DATED 27.1.2016 ISSUED UNDER SECTION 34 FOR THE YEAR 2003-04. EXHIBIT P9 TRUE COPY OF THE NOTICE DATED 27.1.2016 ISSUED UNDER SECTION 7 FOR THE YEAR 2004-05. EXHIBIT P9A TRUE COPY OF THE RECOVERY NOTICE DATED 27.1.2016 ISSUED UNDER SECTION 34 FOR THE YEAR 2004-05. EXHIBIT P10 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER NO.11011000/2003-04 DATED 16.8.2016. EXHIBIT P11 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER NO.11011000/2004-05 DATED 16.8.2016. RESPONDENT(S)' EXHIBITS NIL ----------------------- /TRUE COPY/ P.A.TO JUDGE K.V. A.M. SHAFFIQUE, J. =============== W.P. (C) No. 32569 of 2016 ================== Dated this, the 7th day of October, 2016 J U D G M E N T Petitioner has filed Exts.P4 and P5 appeals before the 2nd respondent and along with the appeals, petitioner has also filed applications for stay as Exts.P6 and P7. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P8, P8(a), P9 and P9(a). 2. Having regard to the fact that appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petitions on merits within a specified time and in the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i) The 2nd respondent shall consider the stay petitions filed along with the appeals within a period of one month from the date of receipt of a copy of the judgment. W.P(C) No.32569/16 -:2:- (ii) In the meantime, the demand made in terms of Exts.P8, P8(a), P9 and P9(a) shall be kept in abeyance. Sd/- A.M. SHAFFIQUE, JUDGE Rp7/10/2016 //True Copy// P.S to Judge "