K.FAIZEL V. ASST.COMMR. OF INCOME TAX

WP(C)/20785/2012

AI Insights

The case involves K. Faizel, a partner in Blue Chip Mines and Industries, who filed a writ petition against several respondents including other partners and financial institutions. The petitioner sought to challenge the actions of the other partners and requested police protection to enter the business unit. The main grievances included illegal siphoning of funds and obstruction from entering the business premises. The court dismissed the petition, emphasizing that the issues raised were not suitable for resolution through writ proceedings and advised the petitioner to seek other legal remedies.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 699796 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-09-2012
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Keywords: Illegal business; Partnership dispute; Police Protection; Writ of Certiorari; Writ of prohibition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 7TH DAY OF SEPTEMBER 2012/16TH BHADRA 1934 WP(C).No. 20785 of 2012 (W) ---------------------------------------- PETITIONER: ------------------- K.FAIZEL, PARTNER BLUE CHIP MINES AND INDUSTRIES, VEMBALATHPADAM, KALLIYAD P.O., SHORNUR, PIN - 679 122, RESIDING HOUSE NO.4/54(A) NEAR PROVIDENCE G.H.S.S., GANDHI ROAD, CALICUT, PIN - 673 001. BY (PARTY-IN-PERSON). RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PALAKKAD, PIN - 678 014. 2. THE COMMERCIAL TAX OFFICER, OTTAPPALAM, PIN - 679 101. 3. THE MANAGER, FEDERAL BANK LIMITED, THOTTAKATUKARA BRANCH, ALUVA, ERNAKULAM DISTRICT, PIN - 683 108. 4. THE GENERAL MANAGER, FEDERAL BANK, ALUVA, PIN - 683 108 ERNAKULAM. 5. THE MANAGER, UNION BANK OF INDIA, ALUVA BRANCH, ALUVA, PIN - 683 101. ERNAKULAM. 6. THE GENERAL MANAGER, UNION BANK OF INDIA, RAIF GARDEN, 12/13 K.H.ROAD, KODAMBAKKAM HIGH ROAD, CHENNAI, PIN - 600 034. W.P.(C).NO.20785/2012-W: 7. THE DISTRICT SUPERINTENDENT OF POLICE, PALAKKAD DISTRICT, PIN - 678 014. 8. T.BABURAJ, MANAGING PARTNER, BLUE CHIP MINES AND INDUSTRIES, VEMBALATHPADAM, KALLIYAD, P.O. SHORNUR, PIN - 679 122, S/O.LATE C.THOMAS, AGED 63, RESIDING AT THOTTATHIL HOUSE, NEDUMBASERY P.O, ALUVA, ERNAKULAM DISTRICT, PIN - 683 585. 9. THOMAS BABU, PARTNER BLUE CHIP MINES AND INDUSTRIES, VEMBALATHPADAM, KALLIYAD P.O., SHORNUR, PIN - 679 122, S/O.T.BABURAJ, RESIDING AT THOTTATHIL HOUSE, NEDUMBASERY P.O, ALUVA, ERNAKULAM DISTRICT, PIN - 683 585. 10. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, TRIVANDRUM, PIN - 695 001. 11. UNION GOVERNMENT OF INDIA, REPRESENTED BY ITS SECRETARY OF FINANCE, NEW DELHI, PIN - 110 001. R1 & R11 BY SRI.P.PARAMESWARAN NAIR,A.S.G OF INDIA, R5 & R6 BY SRI.A.S.P.KURUP, S.C, U.B.I, R2, R7 & R10 BY GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.20785/2012-W: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1. TRUE COPY OF THE LEGAL PARTNERSHIP DEED DATED 08.01.2003. EXHIBIT P2. TRUE EXTRACT OF THE FIRM M/S BLUE CHIP MINES AND INDUSTRIES FROM OFFICE OF THE INSPECTOR GENERAL OF REGISTRATION, TRIVANDRUM DTD. 23/05/2012. EXHIBIT P3. TRUE COPY OF 6 ACCOUNT STATEMENT OPENED BY FRAUD AND MISREPRESENTATION. EXHIBIT P4. PETITION SEEKING POLICE PROTECTION TO PALAKKAD S.P DTD.22/08/11. EXHIBIT P5. PETITION SEEKING POLICE PROTECTION TO PALAKKAD S.P DTD.18/11/11. EXHIBIT P6. LETTER FROM INCOME TAX INFORMING THAT THE PETITIONER IN NOT A PARTNER OF THE FIRM DTD. 21/09/11. EXHIBIT P7. LETTER SENT TO THE SALE TAX BY THE PETITIONER DTD. 12/08/11. EXHIBIT P8. LETTER FROM THE UNION BANK INFORMING THE FREEZING OF ACCOUNT DTD. 29/07/11. EXHIBIT P9. LETTER FROM FEDERAL BANK AGAINST THE FACTS DTD. 29/09/04. EXHIBIT P10. TRUE COPY OF THE FIRST INFORMATION REPORT NO.3304 DATED 17.11.2011 DTD. 17/11/11. EXHIBIT P11. TRUE COPY OF FIRST INFORMATION REPORT NO-1711 DTD. 26/06/12. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. T.R. RAMACHANDRAN NAIR, J. --------------------------------------- W.P.(C) No.20785 OF 2012 --------------------------------------- Dated this the 7th day of September, 2012. J U D G M E N T This writ petition is filed by the petitioner seeking the following reliefs: i) To issue a writ of certiorari calling for the documents leading to Exhibit P3 and Exhibit P6. ii) To issue a writ of prohibition or any other writ, order or direction commanding the respondents 8 and 9 to restrain from the illegal business running by respondents, which was wrong and without sanction of law. iii) Pass such other writs, order or direction as this Hon'ble Court deems fit, proper, just and necessary in the circumstances of the case. iv) Pass such other writ, order or direction commanding the respondent No.7 to give protection to the petitioner to enter the unit and discharge the duties as a partner of the firm. W.P.(C) No.20785/2012 2 2. Evidently, a writ of prohibition cannot be granted by this Court as against the respondents 8 and 9 who are stated to be partners along with the petitioner, of the firm namely, Blue Chip Mines and Industries. 3. A reading of the writ petition shows that the petitioner's grievance mainly is that the respondents 8 and 9 are siphoning off the firm's money illegally and the statement of accounts has been produced along with the writ petition at page No.3. It is stated that the petitioner was not allowed to enter the unit with the muscle power of the respondents 8 and 9. It is also averred in paragraph 2 that the employers in the unit are criminals and since the poor petitioner had no option, he submitted two petitions before the police. Other similar details are averred in paragraph 4 of the writ petition. 4. Evidently, a writ of prohibition can be issued only when inferior court or Tribunal acts in excess of jurisdiction, in violation of the principles of natural justice etc. The remedy of the petitioner is to approach appropriate forums to get a proper adjudication. Writ Petition is not a proper remedy in respect of W.P.(C) No.20785/2012 3 the matters highlighted by the petitioner. Leaving open the right of the petitioner to prosecute such remedies, this writ petition is dismissed. T.R. RAMACHANDRAN NAIR JUDGE smp "