M/S.INNOPACK POLYMER PACKAGING PVT.LTD. V. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/28543/2014

AI Insights

In this writ petition, M/S Innopack Polymer Packaging Pvt. Ltd., represented by its director Sri Neeraj Balan, challenged an assessment order issued by the Agricultural Income Tax and Commercial Tax Officer for the year 2012-2013. The petitioner had filed an appeal against this assessment order and requested a stay on the recovery proceedings, which were still pending a decision. The petitioner argued that the assessment was finalized due to the absence of necessary 'C-Forms', which they had since obtained and submitted. The court's intervention was sought to expedite the decision on the stay application to prevent ongoing recovery actions under the Revenue Recovery Act.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699512 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-11-2014
• Assessment Year: misc
• Laws Referred To: KAVAT ACT
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Assessment Order; Interlocutory Application; Revenue recovery; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 5TH DAY OF NOVEMBER 2014/14TH KARTHIKA, 1936 WP(C).No. 28543 of 2014 (P) ---------------------------------------- PETITIONER(S): ---------------------- M/S.INNOPACK POLYMER PACKAGING PVT.LTD. POOSARI MEDU, KODUVAYUR MAIN ROAD, .P .O VEMBALOOR PALAKKAD 678 502, REPRESENTED BY ITS DIRECTOR SRI NEERAJ BALAN BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): ------------------------- 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER COMMERCIAL TAXES, ALATHOOR 678 541. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, COCHIN 682 541. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD 678 001. BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 28543 of 2014 (P) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 19-12-2013 FOR THE YEAR 2012-13 UNDER THE KAVAT ACT,ISSUED TO THE PETITIONER ON 10-01-2014,BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF 'C' FORM DECLARATION OBTAINED BY THE PETITIONER FROM THE PURCHASING DEALER IMMEDIATE TO COMPLETION EXT.P1 EXHIBIT P3 COPY OF ONLINE APPEAL DATED 27-01-2014,SUBMITTD BY THE PETITIONER BEFORE 2ND RESPONDENT,AGAINST EXT.P1 ASSESSMENT FOR 2012-2013 EXHIBIT P4 COPY OF STAY PETITION DATD 27-01-2014 SUBMITTED BY THE PETITIONER ALONG WITH EXT.P3 A PPEAL,BEFORE THE 2ND RESPONDENT EXHIBIT P5 COPY OF EARLY HEARIG PETITION DATED 27-01-2014 SUBMITTED BY THE PETITIONER ALONG WITH EXT P3 APPEAL,BEFORE THE 2ND RESPONDENT EXHIBIT P6 COPY OF REVENUE RECOVERY NOTICE DATED 06-06-2014 IN FORM NO 1 ISSUED TO THE PETITIONER BY THE 3RD PONDENT,PURSUANT TO EXT P1 DEMAND EXHIBIT P6(A) COPY OF FORM NO 25 REVENUE RECOVERY NOTICE DATED 16-06-2014 ISSUED TO THE PETITIONER,BY THE 3RD RESPONDENT,PURSUANT TO EXT.P1 DEMAND EXHIBIT P7 COPY OF POSTING NOTICE DATED 10-07-2014 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT TO HEAR STAY PETITION ON 23-07-2014 EXHIBIT P8 COPY OF LETTER DATED 22-10-2014 SUBMITTED BY THE PETITIONER BEFORE THE 3RD REVENUE RECOVERY STATING THE PENDENCY IN DISPOSING STAY ORDER BY THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C) No.28543 of 2014 --------------------------------------- Dated this the 5th day of November, 2014. JUDGMENT The petitioner is stated as aggrieved of Ext.P1 assessment order passed by the 1st respondent for the assessment year 2012-2013. Being aggrieved of the same, the petitioner has moved before the Appellate Authority by way of Ext.P3 appeal along with Ext.P4 petition for stay. According to the petitioner, the assessment was finalised only for want of necessary 'C- Forms'. It is stated that the petitioner has obtained all the relevant documents and that they have already been produced before the 2nd respondent/Appellate Authority . 2. The learned counsel for the petitioner submits that, hearing of Interlocutory Application for stay is already over on 23.07.2014, but orders are still to be passed. At the same time, the petitioner is confronted with recovery proceedings under the Revenue Recovery Act, which made the petitioner to approach this Court by filing this writ petition. 3. Heard the learned Government Pleader as well. W.P.(C) No.28543 of 2014 2 4. After hearing both the sides, the writ petition is disposed of, directing the 2nd respondent to pass appropriate orders on Ext.P4 petition for stay in the light of Ext.P2, if such order is still to be passed and communicated to the petitioner. The contention raised by the petitioner with reference to Ext.P2 shall also be considered while passing such order. This shall be done at the earliest, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till such time. Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the 2nd respondent, for further steps. The writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE sp "