E.O. LAWRENCE V. COMMISSIONER OF COMMERCIAL TAXES

WP(C)/6666/2014

AI Insights

The petitioner, E.O. Lawrence, approached the Kerala High Court seeking various writs against the respondents, primarily concerning the issuance and handling of notices and records related to commercial taxes and income tax assessments. The petitioner contested the notices issued by the second and additional fifth respondents and requested the court to direct the respondents to provide all relevant records from the Income Tax Department and to allow the petitioner to avail himself of the amnesty scheme announced through the Kerala Finance Bill 2014. The court recorded the government's assurance that all records would be returned to the petitioner and that the proceedings would be finalized in accordance with the law.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 727028 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-03-2014
• Assessment Year: misc
• Other Referred Cases: W.A.2757/1998, WP(C) NO.34589 OF 2009
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN; JOSE JOSEPH
• Assessee Lawyers: S KUMAR; K NAIR; K; P K SASIKUMAR
• Keywords: Amnesty Scheme; Commercial Taxes; Income Tax; Writ of Certiorari; Writ of Mandamus; Writ of prohibition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 21ST DAY OF MARCH 2014/30TH PHALGUNA, 1935 WP(C).No. 6666 of 2014 (G) -------------------------------------- PETITIONER(S): ---------------------- E.O. LAWRENCE, EDAKALATHUR HOUSE, WELCOME VILLA, POONKUNNAM THRISSUR - 680 002. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR SRI.P.K.SASIKUMAR (MULANTHURUTHY) RESPONDENT(S): -------------------------- 1. COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2. COMMERCIAL TAX OFFICER, FIRST CIRCLE, AYYANTHOLE, THRISSUR, PIN - 695 002. 3. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, PANKAJ BUILDING, WEST FORT, THRISSUR - 686 002. 4. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, AYYANTHOLE, THRISSUR, PIN - 680 003. * ADDL.R5 & R6 IMPLEADED 5. THE FAST TRACK TEAM , THRISSUR REPRESENTED BY THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PANKAJ BUILDING, WEST FORT, THRISSUR - 686004. 6. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, CHITTOOR ROAD, ERNAKULAM, KOCHI - 682011. ADDL. R5 & R6 ARE IMPLEADED AS PER ORDER DATED 19/03/2014 IN IA 4349/2014. R1-4 BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN R5 & 6 BY ADV.SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 6666 of 2014 (G) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : COPY OF THE SHOP INSPECTION REPORT DATED 30.07.1998 EXHIBIT P1(A) : COPY OF THE RECEIPTS ISSUED BY THE INSPECTION OFFICERS EXHIBIT P2 : COPY OF THE COMMON JUDGMENT DATED 07.04.2003 IN W.A.2757/1998 OF THIS HON'BLE COURT EXHIBIT P3 : COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 30.06.2003 ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P4 : COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER DATED 25.01.2006 TO THE HON'BLE MINISTER FOR FINANCE EXHIBIT P5 : COPY OF THE GOVERNMENT LETTER DATED 9/16-06-2006 EXHIBIT P6 : COPY OF THE ORDER DATED 25.03.2011 ISSUED BY THE 4TH RESPONDENT EXHIBIT P6(A) : COPY OF THE ORDER DATED 27.03.2012 ISSUED BY THE 4TH RESPONDENT EXHIBIT P6(B) : COPY OF THE ORDER DATED 25.03.2013 ISSUED BY THE 4TH RESPONDENT EXHIBIT P7 : COPY OF THE JUDGMENT DATED 25.05.2010 OF THIS HON'BLE COURT IN WP(C) NO.34589 OF 2009 EXHIBIT P8 : COPY OF THE LETTER DATED 28.12.2010 OF THE 2ND RESPONDENT EXHIBIT P9 : COPY OF THE LETTER DATED 15.11.2013 OF THE ASST. COMMISSIONER OF INCOME TAX EXHIBIT P10 : COPY OF THE LETTER DATED 27.11.2013 ADDRESSED TO THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, ERNAKULAM EXHIBIT P11 : COPY OF THE LETTER DATED 28.11.2013 ADDRESSED TO THE 3RD RESPONDENT EXHIBIT P12 : COPY OF THE NOTICE DATED 15.01.2014 ISSUED BY THE 2ND RESPONDENT EXHIBIT P13 : COPY OF THE LETTER DATED 28.01.2014 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P14 : COPY OF THE NOTICE DATED 7.02.2014 ISSUED BY THE 2ND RESPONDENT EXHIBIT P14(A) : COPY OF THE NOTICE DATED 17.02.2014 ISSUED BY THE 2ND RESPONDENT PJ ....2/- ..2.. WP(C).No. 6666 of 2014 (G) -------------------------------------- EXHIBIT P14(B) : COPY OF THE NOTICE DATED 18.02.2014 ISSUED BY THE 2ND RESPONDENT EXHIBIT P14(C) : COPY OF NOTICE DATED 18.02.2014 ISSUED BY THE 2ND RESPONDENT EXHIBIT P14(D) : COPY OF THE NOTICE DATED 18.02.2014 ISSUED BY THE 2ND RESPONDENT EXHIBIT P15 : COPY OF THE LETTER DATED 20.02.2014 ADDRESSED TO THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM EXHIBIT P16 : COPY OF THE LETTER DATED 25.02.2014 ADDRESSED TO THE 2ND RESPONDENT EXHIBIT P17: COPY OF LETTER DATED 7/3/14 ISSUED BY THE 3RD RESPONDENT EXHIBIT P18: COPY OF LETTER DATED 13/3/14 OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM. EXHIBIT P19: COPY OF INTERIM REPLY DATED 12/3/14 FOR THE YEAR 1997-98 EXHIBIT P19(A): COPY OF INTERIM REPLY DATED 12/3/14 FOR THE YEAR 1998-99 EXHIBIT P19(B): COPY OF INTERIM REPLY DATED 12/3/14 FOR THE YEAR 1998-99 EXHIBIT P19(C): COPY OF INTERIM REPLY DATED 12/3/14 FOR THE YEAR 2000-2001 EXHIBIT P19(D): COPY OF INTERIM REPLY DATED 12/3/14 FOR THE YEAR 2001-2002. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 6666 of 2014 ~~~~~~~~~~~~~~~~~~~~~ Dated, this the 21st day of March, 2014 JUDGMENT The petitioner has approached this Court with the following prayers : “(i) Issue a writ of certiorari or other appropriate writ or direction as this Hon'ble Court deems fit to call for the records leading to the issue of Ext. P14 to Ext. P14 (d) and to strike down and quash the same. (ii) Issue a writ of mandamus or other appropriate writ or order directing the 2nd and the 3rd respondent to obtain the records from the Income Tax Department as directed in Ext. P2 judgment and to issue copies of the records to the petitioner and on finalization of the proceedings, if any demand is created against the petitioner, to permit the petitioner to avail himself of the amnesty scheme announce through the Kerala Finance Bill 2014; (iii) Issue a writ of prohibition or other appropriate writ or orders restraining the 2 nd and additional 5 th respondents from proceeding further on the basis of Ext. P14 to Ext. P14 (d) (iv) Issue such other writ, order or direction which this W.P.(C) No. 6666 of 2014 : 2 : Hon'ble Court deems fit and necessary in the interest of justice. 2. Today when the matter is taken up for consideration, the learned Government pleader submits that the 3rd respondent come over to Ernakulam and has collected all the records proposed to be returned to the petitioner, as per Ext. P9 communication issued by the 6th respondent, in the presence of the petitioner. As such, the proceedings will be finalized in accordance with the relevant provisions of law. The said statement is recorded. 3. By virtue of direction given by this Court in Ext. P2 judgment, the third respondent shall issue copies or originals of all the relevant documents to the petitioner forthwith, at any rate on or before 26.03.2014. On completion of the assessment proceedings, it will be open for the petitioner to avail the benefit of Amnesty Scheme, if the same is in existence as on date. The assessment proceedings shall be finalized only after returning copies or originals to the petitioner, as mentioned above. The Writ Petition is disposed of. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd "