KORAH JOHN V. THE COMMERCIAL TAX OFFICER

WP(C)/28275/2012

AI Insights

Korah John, the proprietor of Milgram Plantations, filed a writ petition challenging the demand notices issued by the Deputy Tahsildar (Revenue Recovery) for recovering amounts due under the KVAT Act and agricultural income tax. The petitioner argued that the proceedings were completed without passing any assessment orders or issuing any pre-assessment notice. However, the government presented evidence that the petitioner had acknowledged the notices and orders, and had previously obtained an instalment payment facility which he did not adhere to. Consequently, the court dismissed the petition, upholding the recovery proceedings.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 727042 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-12-2012
• Assessment Year: misc
• Laws Referred To: KVAT Act, Agricultural Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SHOBA ANNAMMA EAPEN
• Assessee Lawyers: B ASHOK SHENOY; C G PREETHA; K V GEORGE; P N RAJAGOPALAN NAIR
• Keywords: Agricultural income-tax; Assessment Order; Demand notice; KVAT Act; Pre-assessment notice; Recovery proceedings

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 4TH DAY OF DECEMBER 2012/13TH AGRAHAYANA 1934 WP(C).No. 28275 of 2012 (H) --------------------------- PETITIONER(S): ----------------------- KORAH JOHN, AGED 51 YEARS, S/O.LATE M.K. JOHN, PROPRIETOR, MILGRAM PLANTATIONS, MLAMALA, THENGAKKAL P.O., VANDIPERIYAR - 685 533. BY ADVS. SRI.B.ASHOK SHENOY, SMT.C.G.PREETHA, SRI.K.V.GEORGE, SRI.P.N.RAJAGOPALAN NAIR. RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, PEERMADE - 685 531. 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, PEERMADE P.O., 685 531. 3. THE VILLAGE OFFICER, MANJUMALAI VILLAGE, VANDIPERIYAR-685 533. BY SR. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-12-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 28275 of 2012 (H) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT-P1 - TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 20-06-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.4,09,113/- UNDER TALUK (D4) FILE NO.2012/6118/6/200. EXHIBIT-P2 - TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 05-10-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.2,89,680/- UNDER TALUK (D4) FILE NO.2012/11573/6//200. EXHIBIT-P3 - TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 05-10-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.9,14,124/- UNDER TALUK (D4) FILE NO.2012/11574/6//200. EXHIBIT-P4 - TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 05-10-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.3,18,588/- UNDER TALUK (D4) FILE NO.2012/11575/6//200. EXHIBIT-P5 - TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 05-10-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.50,689/- UNDER TALUK (D4) FILE NO.2012/11576/6//200. EXHIBIT-P6 - TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 05-10-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.1,73,358/- UNDER TALUK (D4) FILE NO.2012/112002/6/200. EXHIBIT-P7 - TRUE COPY OF THE LETTER NO.13155/RR/2012/M(REV) DATED 18.10.2012 ISSUED FROM THE OFFICE OF THE HON'BLE MINISTER FOR REVENUE, KERALA GOVERNMENT, THIRUVANANTHAPURAM TO PETITIONER. EXHIBIT-P8 - TRUE COPY OF THE LETTER NO.13157/RR/2012/M(REV) DATED 18.10.2012 ISSUED FROM THE OFFICE OF THE HON'BLE MINISTER FOR REVENUE, KERALA GOVERNMENT, THIRUVANANTHAPURAM TO PETITIONER. EXHIBIT-P9 - TRUE COPY OF THE LETTER NO.13158/RR/2012/M(REV) DATED 18.10.2012 ISSUED FROM THE OFFICE OF THE HON'BLE MINISTER FOR REVENUE, KERALA GOVERNMENT, THIRUVANANTHAPURAM TO PETITIONER. EXHIBIT-P10 - TRUE COPY OF THE LETTER NO.13160/RR/2012/M(REV) DATED 18.10.2012 ISSUED FROM THE OFFICE OF THE HON'BLE MINISTER FOR REVENUE, KERALA GOVERNMENT, THIRUVANANTHAPURAM TO PETITIONER. WP(C).No. 28275 of 2012 (H) EXHIBIT-P11 - TRUE COPY OF THE LETTER NO.13162/RR/2012/M(REV) DATED 18.10.2012 ISSUED FROM THE OFFICE OF THE HON'BLE MINISTER FOR REVENUE, KERALA GOVERNMENT, THIRUVANANTHAPURAM TO PETITIONER. EXHIBIT-P12 - TRUE COPY OF THE LETTER NO.13163/RR/2012/M(REV) DATED 18.10.2012 ISSUED FROM THE OFFICE OF THE HON'BLE MINISTER FOR REVENUE, KERALA GOVERNMENT, THIRUVANANTHAPURAM TO PETITIONER. EXHIBIT-P13- TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 08-11-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.1,12,975/- UNDER TALUK (D4) FILE NO.2012/13636/6/200. EXHIBIT-P14- TRUE COPY OF THE DEMAND NOTICE IN FORM 1 10 DATED 08-11-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.2,46,813/- UNDER TALUK (D4) FILE NO.2012/13637/6/200. EXHIBIT-P15- TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 08-11-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.47,788/- UNDER TALUK (D4) FILE NO.2012/13638/6/200. EXHIBIT-P16- TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 08-11-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.580/- UNDER TALUK (D4) FILE NO.2012/13639/6/200. EXHIBIT-P17- TRUE COPY OF THE DEMAND NOTICE IN FORM 1 DATED 08-11-2012 ISSUED BY 2ND RESPONDENT TO PETITIONER FOR AN AMOUNT OF RS.53,741/- UNDER TALUK (D4) FILE NO.2012/13640/6/200. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. ANTONY DOMINIC, J ........................................ W.P.(C).28275/2012 .............................................. Dated this the 4th day of December, 2012 JUDGMENT Petitioner is the owner of a tea plantation and is a dealer registered with the 1st respondent. In this writ petition he challenges Exts.P1 to P6 and Exts.P13 to P17 demand notices issued by the 2nd respondent, for recovering the amounts due from the petitioner. It appears that the petitioner was initially issued Exts.P1 to P6 demand notices for recovering the amounts due from him to the 1st respondent. There upon, petitioner filed representations before the Government and obtained Exts.P7 to P12 orders requiring payment of the amounts due under Exts.P1 to P6 in instalments as indicated therein. Payments were not made and therefore, demand notices were issued again by Exts.P13 to P17. It is there upon, that the petitioner has filed this writ petition contending that the proceedings under the KVAT Act and the agricultural income tax were completed against the W.P.(C).28275/12 2 petitioner without passing any assessment orders or issuing any pre-assessment notice. 2. In view of the aforesaid allegations, this Court directed the learned Government Pleader to get instructions. Accordingly, Government Pleader has obtained instructions from the 1st respondent. Along with the instructions, 1st respondent has forwarded the acknowledgment cards wherein the petitioner has duly acknowledged the notices and orders passed by him. Government Pleader submits that it was on account of the non payment of the amounts under the orders those served on the petitioner, that the demand notices were issued. 3. Evidently therefore, orders have been passed by the 1st respondent and those orders were served on the petitioner also. These orders were not challenged before the statutory authorities instead, when recovery proceedings were initiated, W.P.(C).28275/12 3 petitioner approached the Government and obtained an instalment facility. That was not complied with which resulted in Exts.P7 to P13. Therefore, I do not find any illegality in the recovery proceedings justifying its interference in a writ petition. Writ petition fails and is dismissed. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge "