M/S. KAVUNKAL GRANITES V. AGRICULTURAL INCOME TAX

WP(C)/38735/2015

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, Ranny, and others. The petitioner sought a directive for the Kerala Sales Tax Appellate Tribunal to expedite the hearing of an appeal concerning the rejection of a compounding application and subsequent assessment orders for various months in 2014. The High Court's decision focused solely on the procedural aspect of advancing the hearing date of the appeal.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755552 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: R RENJITH
• Assessee Lawyers: AJI DEV
• Keywords: Assessment Order; Commercial tax; Writ petition; Advance Hearing

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF MARCH 2016/28TH PHALGUNA, 1937 WP(C).No. 38735 of 2015 (N) ---------------------------------------- PETITIONER(S): ---------------------- M/S. KAVUNKAL GRANITES (P)LTD., MALAYALAPUZHA-ERAM-PO. PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR SABU KURIAKOSE. BY ADV. 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. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY-695 010. BY GOVERNMENT PLEADER SRI.R.RENJITH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 38735 of 2015 (N) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: A TRUE COPY OF THE APPLICATION IN FORM 1B DATED 22.07.2014 EXT.P2: A TRUE COPY OF THE PROCEEDINGS DATED 20.10.2014 PASSED BY THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION. EXT.P3: A TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT DATED 31.07.2015 EXT.P4: A TRUE COPY OF THE 2ND APPEAL FILED AGAINST EXT.P3 DATED 15.10.2015 EXT.P4(A): A TRUE COPY OF THE INTERLOCUTORY APPLICATION FILED FOR ADVANCE HEARING OF APPEAL DATED 15.10.2015. EXT.P5: A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR APRIL/2014 DATED 26.03.2015 EXT.P5(A): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR MAY/2014 DATED 17.04.2015 EXT.P5(B): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JUNE/2014 DATED 17.04.2015 EXT.P5(C): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JULY/2014 DATED 17.04.2015 EXT.P5(D): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR AUGUST/2014 DATED 17.04.2015 EXT.P5(E): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR SEPTEMBER/2014 DATED 17.04.2015 EXT.P5(F): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR OCTOBER/2014 DATED 17.04.2015 EXT.P5(G): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR NOVEMBER/2014 DATED 17.04.2015 EXT.P5(H): A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR DECEMBER/2014 DATED 17.04.2015 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.38735 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of March 2016 JUDGMENT The limited prayer of the petitioner in the writ petition is for a direction to the 3rd respondent tribunal, to consider and pass orders on Ext.P4 (a) petition, filed by him for advancing the hearing of Ext.P4 appeal. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 3rd respondent tribunal shall consider and pass orders on Ext.P4(a) petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. ii) The petitioner shall produce a copy of the writ petition along with the copy of this W.P.(c).No.38735 of 2016 : 2 : judgment, before the 3rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "