CAVUNAL RUBBER ESTATE (P) LTD., RAMANCHIRA, THIRUVALLA, V. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, KANJIRAPPILLY

WP(C)/10332/2012

AI Insights

The case involves Cavunal Rubber Estate (P) Ltd, represented by its director Mr. Jose Thomas, who filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer and the Agricultural Income Tax Appellate Tribunal, Kottayam. The dispute arose from the orders passed by the Deputy Commissioner (Appeals), Ernakulam, for the assessment years 2002-03 and 2003-04, which were challenged in the Appellate Tribunal. The petitioner sought a stay on the recovery notices issued for the disputed tax amounts. The court's decision focused on ensuring a fair hearing for the petitioner regarding the stay applications.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755938 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-04-2012
• Assessment Year: misc
• Laws Referred To: Kerala Agricultural Income Tax Act, 1991
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SOBHA EAPEN
• Assessee Lawyers: RAMESH JOHN
• Keywords: Agricultural income-tax; Appeal; Commercial tax; Recovery proceedings; Stay Application
• Section: P5; P3; P4; P6; P2; P7; P9; P10

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 27TH DAY OF APRIL 2012/7TH VAISAKHA 1934 WP(C).No. 10332 of 2012 (N) --------------------------------------- PETITIONER(S): --------------------- CAVUNAL RUBBER ESTATE (P) LTD RAMANCHIRA, THIRUVALLA REP.BY ITS DIRECTOR MR.JOSE THOMAS. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): --------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER OFFICE OF THE AGRICULTURAL INCOME TAX &COMMERCIAL TAXES KANJIRAPPILLY.686 507. 2. THE AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOTTAYAM-686 001. BY SR.GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.10332/2012 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1- TRUE COPY OF THE ARGUMENT NOTE FILED FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P1(A)-TRUE COPY OF THE ARGUMENT NOTE FILED FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P2- TRUE COPY OF THE APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P3- TRUE COPY OF THE APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P4- TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P5- TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P6- TRUE COPY OF THE APPLICATION FOR STAY FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P7- TRUE COPY OF THE APPLICATION FOR STAY FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P7(A)-TRUE COPY OF THE POSTING NOTICE DATED 10.10.2011. EXHIBIT P8- TRUE COPY OF THE LETTER DATED 06.02.2012 FILED BEFORE THE AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. EXHIBIT P9- TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 28.03.2012 FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P10-TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 26.03.2012 FOR THE ASSESSMENT YEAR 2003-04. RESPONDENTS' EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE tss V. CHITAMBARESH, J -------------------------------- WP(C) NO. 10332 OF 2012 ------------------------------------ Dated this the 27th day of April, 2012 JUDGMENT The matter arises under the Kerala Agricultural Income Tax Act, 1991. Exts.P2 and P3 orders passed by the First Appellate Authority are impugned in Exts.P4 and P5 appeals before the second respondent Appellate Tribunal. The appeals are supported by Exts.P6 and P7 applications for stay as well. The petitioner is aggrieved by Exts.P9 and P10 notices for recovery of the amount in dispute. 2. I direct the second respondent to consider Exts.P6 and P7 applications for stay within a period of one month from the date of receipt of a copy of this judgment. The recovery proceedings evidenced by Exts. P9 and P10 notices shall remain stayed till orders are so passed on Exts.P6 and P7 applications for stay. Needless to say that the petitioner would be put on notice and heard before orders are passed on the applications for stay. The writ petition is disposed of as above. V. CHITAMBARESH JUDGE ncd "