KERALA STATE CIVIL SUPPLIES CORPORATION V. THE AGRICULTURAL INCOME TAX

WP(C)/8520/2017

AI Insights

The case involves the Kerala State Civil Supplies Corporation, which challenged the assessment orders for the years 2009-10 and 2010-11, demanding Rs.48,57,415 and Rs.20,84,426 respectively. The appeals against these orders were significantly delayed, with delays of 1112 days and 633 days respectively. The court noted the public sector nature of the Corporation and the repeated instances of delayed appeals, leading to a decision not to exercise extraordinary jurisdiction to expedite the appeals or stay applications. However, the court provided an opportunity for the petitioner to stay the recovery by complying with specific provisions of the Kerala Value Added Tax Act, 2003.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755451 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-03-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act, 2003
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: N D PREMACHANDRAN
• Keywords: Assessment Order; Delay in filing; Extra-ordinary jurisdiction; Stay of recovery
• Section: 55(4)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 14TH DAY OF MARCH 2017/23RD PHALGUNA, 1938 WP(C).No. 8520 of 2017 (L) ---------------------------------------- PETITIONER(S) : ------------------------- KERALA STATE CIVIL SUPPLIES CORPORATION, TALUK DEPOT AT SULTHAN BATHERY, WAY ANAD, REPRESENTED BY ITS DEPOT MANAGER, P.V.J AY APRAKASH BY ADV. SHRI N.D.PREMACHANDRAN, S.C RESPONDENT(S) : ---------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, VAT CIRCLE, SULTHAN BATHERY- 673 004. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KALPETTA, WAYANAD- 673 121. 4. THE TAHSILDAR, REVENUE RECOVERY , AMBALAVAYAL, PIN-673 593 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 8520 of 2017 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : P1 COPY OF THE ASSESSMENT ORDER DATED 18.07.2013 FOR THE ASSESSMENT YEAR 2009-10. P2 COPY OF THE ASSESSMENT ORDER DATED 01.12.2014 FOR THE ASSESSMENT YEAR 2010-11. P3 COPY OF THE APPEAL MEMORANDA DATED 24.10.2016 FOR THE ASSESSMENT YEAR 2009-10. P4 COPY OF THE APPEAL MEMORANDA DATED 24.10.2016 FOR THE ASSESSMENT YEAR 2010-11. P5 COPY OF THE STA Y PETITION DATED 24.10.2016 FILED FOR THE ASSESSMENT YEAR 2009-10. P6 COPY OF THE STA Y PETITION DATED 24.10.2016 FILED FOR THE ASSESSMENT YEAR 2010-11. P7 COPY OF THE APPLICATION DATED 24.10.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2009-10. P8 COPY OF THE APPLICATION DATED 24.10.2016 FOR THE CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2010-11. P9 COPY OF THE APPLICATION FOR EARLY HEARING DATED 24.10.2016. P10 COPY OF THE APPLICATION FOR EARLY HEARING DATED 24.10.2016. P11 COPY OF THE REVENUE RECOVERY NOTICE DATED 25.02.2017. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J. ===================== W.P.(C)No.8520 of 2017 - L ========================= Dated this the 14th day of March, 2017 J U D G M E N T The petitioner is aggrieved with the assessment orders at Exts.P1 and P2, pursuant to which demands respectively of Rs.48,57,415/- and Rs.20,84,426/- were made. The assessment years are 2009-10 and 2010-11. The appeals have been filed at Exts.P3 and P4, which are delayed by years. In the first case delay is of 1112 days and in the second case delay is of 633 days. 2. This Court has also come across other delayed appeals filed by the very same Corporation in earlier instances also. The Corporation is a public sector undertaking and the Officers have acted without any responsibility in having delayed filing statutory appeals before the appellate authority. 2 W.P.(C)No.8520/2017 There is no contention with respect to the non receipt of the assessment orders and considering the gross delay caused, this Court is not inclined to exercise its extra ordinary jurisdiction to direct expeditious consideration of the appeals or even the stay applications and the delay condonation petitions. 3. Even then, it has to be noticed that proviso to Section 55(4) of the Kerala Value Added Tax Act, 2003 (for brevity ' the KVAT Act') provides for a blanket stay of recovery on payment of 20% of the demand and also payment of the collected tax for the said years. In such circumstance, if the petitioner complies with the said condition, the recovery could be stayed till the disposal of the appeal. The petitioner is also granted a time of one month to satisfy 20% of the demand, in which period, there shall be stay of recovery. If the payments are not made within that period, then necessarily, the recovery 3 W.P.(C)No.8520/2017 proceedings would have to be effected against the petitioner. The writ petition would stand rejected, with the above observation. Sd/- K. VINOD CHANDRAN, JUDGE SB/14/03/2017 // true copy // P.A to Judge "