M/S. KAVUNKAL GRANITES (P) LTD. V. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/26834/2016

AI Insights

The case involves M/S. Kavunkal Granites (P) Ltd., represented by its managing director, Sabu Kuriakose, who filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer and other authorities concerning revenue recovery notices issued for non-payment of taxes for January, February, and March 2015. The petitioner had filed appeals and stay petitions against the tax demands, which were still pending before the appellate authority. The main legal issue was whether the recovery actions should continue while the appeals and stay petitions were pending. The court decided to keep the recovery in abeyance and directed the appellate authority to expedite the consideration of the stay petitions.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755511 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-08-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOBY JOSEPH
• Assessee Lawyers: SOJAN JAMES; AJI DEV
• Keywords: Appeal; Demand notice; Revenue recovery; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 12TH DAY OF AUGUST 2016/21ST SRAVANA, 1938 WP(C).No. 26834 of 2016 (D) ----------------------------------------- PETITIONER(S) : ------------------------- M/S. KAVUNKAL GRANITES (P) LTD. MALAYALAPUZHA- ERAM-P.O., PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR SABU KURIAKOSE. BY ADVS. SRI.SOJAN JAMES SRI.AJI V.DEV RESPONDENT(S) : ----------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 012. 3. DEPUTY TAHASILDAR, (REVENUE RECOVERY) RANNY- 686 101. BY GOVERNMENT PLEADER SRI. JOBY JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 26834 of 2016 (D) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXT. P1 A TRUE COPY OF THE COMMON ASSESSMENT ORDER FOR JANUARY, FEBRUARY & MARCH/2015/DATED 15.12.2015. EXT. P2 A TRUE COPY OF THE DEMAND NOTICE ISSUED FOR JANUARY/2015/DATED 15-12-2015. EXT. P2(A) A TRUE COPY OF THE DEMAND NOTICE ISSUED FOR FEBRUARY/2015/DATED 15-12-2015. EXT. P2(B) A TRUE COPY OF THE DEMAND NOTICE ISSUED FOR MARCH/2015/DATED 15-12-2015. EXT. P3 A TRUE COPY OF THE APPEAL FILED FOR JANUARY/2015 DATED 05.02.2016. EXT. P3(A) A TRUE COPY OF THE APPEAL FILED BY FEBRUARY/2015 DATED 05-02-2016. EXT. P3(B) A TRUE COPY OF THE APPEAL FILED FOR MARCH/2015 DATED 05.02.2016. EXT. P4 A TRUE COPY OF THE STA Y PETITION FILED FOR JANUARY/2015 DATED 05.02.2016. EXT. P4(A) A TRUE COPY OF THE STA Y PETITION FILED FOR FEBRUARY/2015 DATED 05.02.2016. EXT. P4(B) A TRUE COPY OF THE STA Y PETITION FILED FOR MARCH/2015 DATED 05.02.2016. EXT. P5. A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED IN FORM- 1 DATED 29.03.2016. EXT. P5(A) A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED IN FORM-10 DATED 29.03.2016. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.26834 of 2016 ---------------------------------------- Dated this the 12th day of August 2016 J U D G M E N T Petitioner has filed Exts.P3, P3(a) and P3(b) appeals as well as Ext.P4, P4(a) and P4(b) applications for stay before the 2nd respondent. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount demanded in terms of Exts.P2 and P2(a) notices. 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, recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: i) The 2nd respondent shall consider Exts.P4, P4(a) and P4(b) stay petitions filed along with the appeals within a period of one month from the date of receipt of a copy of this judgment. W.P.C.No.26834/2016 2 ii) In the meantime, the demand made in terms of Exts.P2 and P2(a) notices shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr "