M/S. KAVUNKAL GRANITES V. AGRICULTURAL INCOME TAX

WP(C)/18003/2016

AI Insights

M/S. Kavunkal Granites (P) Ltd. filed a writ petition challenging the stay order (Ext.P7) issued by the Kerala Sales Tax Appellate Tribunal, which was represented by its managing director, Sabu Kuriakose. The dispute arose from multiple assessment orders for the year 2014, where the tax liability was assessed at Rs.1,68,62,195. The Tribunal's stay order required the petitioner to deposit Rs.2,00,000 for each of the pending cases and to secure the remaining tax amount. The petitioner contended that the factual aspects were not properly considered in the stay order. However, the court found that the Tribunal had applied its mind to the matter and there was no breach of natural justice or jurisdictional error.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699822 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-05-2016
• Assessment Year: misc
• Other Referred Cases: WPC No.38735/2015
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K T LILLY
• Assessee Lawyers: AJI DEV
• Keywords: Appeal; Assessment Order; Stay Petition; Tax liability

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 24TH DAY OF MAY 2016/3RD JYAISHTA, 1938 WP(C).No. 18003 of 2016 (A) ---------------------------- PETITIONER(S): ------------------------ M/S. KAVUNKAL GRANITES (P) LTD. MALAYALAPUZHA-ERAM-P.O., 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, PIN-695 010. 4. DEPUTY TAHSILDAR (RR), RANNY-686 101. 5. VILLAGE OFFICER VADASSERIKARA-689 662. BY GOVERNMENT PLEADER SMT.K.T. LILLY. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 18003 of 2016 (A) APPENDIX PETITIONER'S EXHIBITS:- P1 A COPY OF THE JUDGMENT IN WPC NO.38735/2015 DTD. 18.03.2016. P2 A COPY OF THE ASSESSMENT ORDER PASSED FOR APRIL/2014 DTD. 26.03.2015. P2(A) A COPY OF THE ASSESSMENT ORDER PASSED FOR MAY/2014 DTD. 17.04.2015. P2(B) A COPY OF THE ASSESSMENT ORDER PASSED FOR JUNE/2014 DTD. 17.04.2015. P2(C) A COPY OF THE ASSESSMENT ORDER PASSED FOR JULY/2014 DTD. 17.04.2015. P2(D) A COPY OF THE ASSESSMENT ORDER PASSED FOR AUGUST/2014 DTD. 17.04.2015. P2(E) A COPY OF THE ASSESSMENT ORDER PASSED FOR SEPTEMBER/2014 DTD. 17.04.2015. P2(F) A COPY OF THE ASSESSMENT ORDER PASSED FOR OCTOBER/2014 DTD. 17.04.2015. P2(G) A COPY OF THE ASSESSMENT ORDER PASSED FOR NOVEMBER/2014 DTD. 17.04.2015. P2(H) A COPY OF THE ASSESSMENT ORDER PASSED FOR DECEMBER/2014 DTD. 17.04.2015. P3 A COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT DTD. 26.12.2015. P4 A COPY OF THE SECOND APPEAL FILED FOR APRIL/2014 DTD. 25.01.2016. P4(A) A COPY OF THE SECOND APPEAL FILED FOR MAY/2014 DTD. 25.01.2016. P4(B) A COPY OF THE SECOND APPEAL FILED FOR JUNE/2014 DTD. 25.01.2016. P4(C) A COPY OF THE SECOND APPEAL FILED FOR JULY/2014 DTD. 25.01.2016. P4(D) A COPY OF THE SECOND APPEAL FILED FOR AUGUST/2014 DTD. 25.01.2016. ....2/- WP(C).No. 18003 of 2016 (A) P4(E) A COPY OF THE SECOND APPEAL FILED FOR SEPTEMBER/2014 DTD. 25.01.2016. P4(F) A COPY OF THE SECOND APPEAL FILED FOR OCTOBER/2014 DTD. 25.01.2016. P4(G) A COPY OF THE SECOND APPEAL FILED FOR NOVEMBER/2014 DTD. 25.01.2016. P4(H) A COPY OF THE SECOND APPEAL FILED FOR DECEMBER/2014 DTD. 25.01.2016. P5 A COPY OF THE STA Y PETITION FILED FOR APRIL/2014 DTD.25.1.2016. P5(A) A COPY OF THE STA Y PETITION FILED FOR MAY/2014 DTD.25.1.2016. P5(B) A COPY OF THE STA Y PETITION FILED FOR JUNE/2014 DTD.25.1.2016. P5(C) A COPY OF THE STA Y PETITION FILED FOR JULY/2014, DTD.25.1.2016. P5(D) A COPY OF THE STA Y PETITION FILED FOR AUGUST/2014 DTD.25.01.2016. P5(E) A COPY OF THE STA Y PETITION FILED FOR SEPTEMBER/2014 DTD.25.01.2016. P5(F) A COPY OF THE STA Y PETITION FILED FOR OCTOBER/2014 DTD.25.01.2016. P5(G) A COPY OF THE STA Y PETITION FILED FOR NOVEMBER/2014 DTD.25.01.2016. P5(H) A COPY OF THE STA Y PETITION FILED FOR DECEMBER/2014 DTD.25.01.2016. P6 A COPY OF THE RR NOTICE ISSUED IN FORM NO.1 DTD.11.11.2015. P6(A) A COPY OF THE RR NOTICE ISSUED IN FORM NO.10 DTD.11.11.2015. P7 A COPY OF THE STA Y ORDER PASSED BY THE 3RD RESPONDENT DTD.18.03.2016. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.18003 of 2016 ---------------------------------------- Dated this the 24th day of May 2016 J U D G M E N T Petitioner challenges Ext.P7 in so far as stay has been granted on condition that the petitioner remits Rs.2,00,000/- each in the cases pending and to furnish security for the balance tax amount within a period of thirty days from the date of receipt of a copy of the orders. 2. The main contention urged by the petitioner is that there is no valid consideration of the factual aspects involved in the matter. Perusal of the impugned order would show that the authority had considered the entire issue and formed an opinion that there is a prima facie case. However, though the tax liability had come to Rs.1,68,62,195/-, only a meager amount of Rs.2,00,000/- each was directed to be deposited. 3. Under such circumstances, I do not think that Ext.P7 calls for any interference. It is clear from the facts that the authority had applied its mind while passing the order and there is neither any violation of the principles of natural justice nor any W.P.C.No.18003/2016 2 jurisdictional error. Accordingly, the petitioner is not entitled to challenge Ext.P7. Hence this writ petition is dismissed. However, the petitioner is granted three weeks' time to comply with the directions in Ext.P7. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr True Copy PA to Judge "