KIZHAKKEDATHU ENTERPRISES V. AGRL. INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/20431/2016

AI Insights

Kizhakkedathu Enterprises filed a writ petition seeking a stay on the recovery of amounts specified in the assessment orders (Exts.P1 and P2) issued by the Agrl. Income Tax & Commercial Tax Officer, Ranni. The petitioner had already remitted 40% of the demand as a condition of stay during the first appeal. The main contention was that the KVAT Tribunal was not functioning, yet recovery proceedings were being pursued. The court acknowledged the ongoing proceedings and the partial payment made by the petitioner, leading to the decision to stay further recovery actions until the Tribunal could address the appeals.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 771639 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-06-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: LILLY T
• Assessee Lawyers: K N SREEKUMARAN; V P SEENA DEVI
• Keywords: Assessment Order; Demand notice; Pending Consideration; Stay of recovery; KVAT Tribunal

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 15TH DAY OF JUNE 2016/25TH JYAISHTA, 1938 WP(C).No. 20431 of 2016 (D) ---------------------------- PETITIONER(S): ----------------------- KIZHAKKEDATHU ENTERPRISES, PAZHAVANGADY, RANNI, (REPRESENTED BY MG. PARTNER, JOMON PHILIP). BY ADVS.SRI.K.N.SREEKUMARAN, SMT.V.P.SEENA DEVI. RESPONDENT(S): --------------------------- 1. AGRL. INCOME TAX & COMMERCIAL TAX OFFICER, RANNI - 689 690. 2. DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOLLAM 691 001. 3. KVAT TRIBUNAL, ADDL. BENCH, THIRUVANANTHAPURAM-695 001., (REPRESENTED BY ITS ASSISTANT SECRETARY). 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA- 689 695. BY GOVERNMENT PLEADER SMT.LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 20431 of 2016 (D) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 07/12/2012 FOR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXT.P2 COPY OF THE ASSESSMENT ORDER DATED 25/03/2014 FOR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXT.P3 COPY OF THE KVATA (PTA) 1818/12 DATED 20/01/2016 FOR THE YEAR 2009-10 ISSUED BY THE 3RD RESPONDENT. EXT.P4 COPY OF THE ORDER FOR THE YEAR 2011-12 IN KVAT A (PTA) 131/14 DATED 20/01/2016 ISSUED BY THE 3RD RESPONDENT. EXT.P5 COPY OF THE DEMAND NOTICE NO.RRC 19/13-14 DATED 09/05/2013 ISSUED BY THE 3RD RESPONDENT. EXT.P6 COPY OF THE DEMAND NOTICE NO.RRC 26/13-14 DATED 19/06/2014 ISSUED BY THE 3RD RESPONDENT. EXT.P7 COPY OF THE DEMAND DRAFT DATED 10/01/2014 FOR RS.80,678/- FURNISHED BEFORE THE 3RD RESPONDENT. EXT.P8 COPY OF THE DEMAND DRAFT DATED 16/07/2014 FOR RS.432,724/- FURNISHED BEFORE THE 3RD RESPONDENT. EXT.P9 COPY OF THE APPEAL FOR 2009-10 FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P9A COPY OF THE STAY PETITION FILED IN EXT.P9 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P9B COPY OF THE EARLY HEARING PETITION FILED IN EXT.P9 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P10 COPY OF THE APPEAL FOR 2011-12 FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P10A COPY OF THE STAY PETITION FILED IN EXT.P10 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P10B COPY OF THE EARLY HEARING PETITION FILED IN EXT.P10 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// rs. P.S. TO JUDGE A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No. 20431 of 2016 -------------------------------------- Dated this the 15th day of June, 2016 JUDGMENT Petitioner has approached this Court seeking for a stay of recovery of the amounts covered by Exts.P1 and P2 orders. 2. It is submitted that the second appeal had already been filed before the Tribunal, which is pending consideration. Ext.P9 and Ext.P10 are the appeals. It is submitted that the Tribunal is not functioning now and in the meantime proceedings are being taken for recovering the amount. 3. It is submitted by the learned counsel for the petitioner that 40% of the demand had been remitted as a condition of stay at the time of first appeal. Having regard to the aforesaid fact situation, I am of the view that further proceedings pursuant to Exts.P5 and P6 can be stayed during the pendency of the second appeal. Accordingly, this writ petition is disposed of as under: (i) The Tribunal shall consider Exts.P9 and P10 and W.P.(C) No. 20431 of 2016 -2- dispose of the same, as early as possible. In the meantime, recovery proceedings pursuant to Exts.P5 and P6 shall be kept in abeyance. Sd/- A.M. SHAFFIQUE JUDGE Scl/15.06.2016 "