KIZHAKKEDATHU ENTERPRISES V. AGRICULTURAL INCOME TAX

WP(C)/6944/2017

AI Insights

The case involves Kizhakkedathu Enterprises, represented by Jomon Philip, who filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer, Ranni, and other related authorities. The petitioner challenged the assessment orders for the years 2010-11 and 2013-14, which were issued by the first respondent. Appeals against these orders were filed but were still pending at the KVAT Tribunal. The petitioner sought relief from the High Court due to threats of coercive proceedings while the appeals were unresolved. The court's intervention was to ensure a timely decision on the stay applications and to halt any coercive actions in the interim.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699444 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-03-2017
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDDIN
• Assessee Lawyers: K N SREEKUMARAN; V P DEVI
• Keywords: Agricultural income-tax; Appeal; Assessment Order; Coercive Proceedings; Commercial tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 2ND DAY OF MARCH 2017/11TH PHALGUNA, 1938 WP(C).No. 6944 of 2017 (P) --------------------------- 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. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNI, PATHANAMTHITTA(DT). 2. DEPUTY COMMISSIONER (APPEALS)-II COMMERCIAL TAXES, KOLLAM. 3. KVAT TRIBUNAL, ADDL.BENCH, THIRUVANANTHAPURAM. (REPRESENTED BY ITS ASSISTANT SECRETARY). 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA. R1-4 BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL WP(C).No. 6944 of 2017 (P) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32030966575 DATED 10.6.2013 FOR 2010-11 ISSUED BY THE 1ST RESPONDENT P2 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32030966575 DATED 30.9.2015 FOR 2013-14 ISSUED BY THE 1ST RESPONDENT P3 TRUE COPY OF THE APPELLATE ORDER BEARING NO.KVATA(PTA) 109/13 DATED 3.10.2017 FOR THE YEAR 2010-11 ISSUED BY THE 2ND RESPONDENT P4 TRUE COPY OF THE APPELLATE ORDER BEARING NO.KVATA(PTA) 303/15 DATED 3.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT P5 TRUE COPY OF THE DEMAND DRAFT DATED 29.11.2013 FOR RS.2,69,871/- PRODUCED BY THE PETITIONER P6 TRUE COPY OF THE CHALLAN DATED 21.5.2015 FOR RS.3,80,000/- PRODUCED BY THE PETITIONER P7 TRUE COPY OF THE APPEAL FOR 2010-11 FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017 P7(A) TRUE COPY OF THE STAY PETITION FILED IN EXT.P7 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017 P7(B) TRUE COPY OF THE EARLY HEARING PETITION FILED IN EXT.P7 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 16.02.2017 P8 TRUE COPY OF THE APPEAL FOR 2013-14 FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017 P8(A) TRUE COPY OF THE STAY PETITION FILED IN EXT.P8 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017 P8(B) TRUE COPY OF THE EARLY HEARING PETITION FILED IN EXT.P8 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 16.02.2017 RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY P.S. TO JUDGE EL K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 6944 of 2017 P - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 02nd day of March, 2017 J U D G M E N T Exts.P1 and P2 are the assessment orders passed against the petitioner for the years 2010-11 and 2013-14. Against these orders, petitioner filed Exts.P7 and P8 appeals, which is accompanied by Exts.P7(a) and P8(a) stay petitions before the 3rd respondent. The appeal and the stay petitions are pending before the 3rd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 3rd respondent herein, shall dispose of Exts.P7(a) and P8(a) stay applications within a period of two months from today and the coercive proceedings be stayed WPC.No.6944/2017 : 2 : until such orders are passed; which order shall determine the matter thereafter. 3. Petitioner shall produce a copy of this judgment before the 3rd respondent for compliance. Writ petition disposed of. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge "