M/S. LAKES AND LAGOONS TOUR CO. EAST OF KSRTC V. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/2545/2013

AI Insights

The case involves M/s. Lakes and Lagoons Tour Co., the petitioner, who challenged the coercive steps taken by the respondents based on the assessment orders for the years 2005-06 and 2006-07. The petitioner had filed appeals and stay petitions against these orders, which were still pending before the Deputy Commissioner (Appeals). The main legal issue was the continuation of coercive actions despite the pending appeals and stay petitions. The court's decision focused on ensuring that the petitioner's right to a fair hearing on the stay petitions was upheld, preventing any premature enforcement of the assessment orders.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 758874 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-01-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUDHEESH KUMAR
• Assessee Lawyers: ANIL NAIR; J R NAVAZ; NIVEDITA KAMATH; R SREEJITH
• Keywords: Assessment Order; Coercive Proceedings; Stay Petition; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH DAY OF JANUARY 2013/9TH MAGHA 1934 WP(C).No. 2545 of 2013 (P) ------------------------------------ PETITIONER(S)/PETITIONER: ----------------------------------------- M/S. LAKES AND LAGOONS TOUR CO. EAST OF KSRTC, ALAPPUZHA, REP.BY THE MANAGING PARTNER, MR.MATHEW K M BY ADVS.SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH SRI.R.SREEJITH RESPONDENT(S)/RESPONDENTS: ---------------------------------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER ALAPPUZHA-688001. 2. THE DEPUTY COMMISSIONER(APPEALS), KOLLAM-691001. 3. THE DEPUTY TAHSILDAR(R R) AMBALAPUZHA-688561. 4. THE STATE OF KERALA REP.BY ITS SECRETARY (TAXES),THIRUVANANTHAPURAM-695001. BY SRI.SUDHEESH KUMAR, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WP(C).No. 2545 of 2013 (P) APPENDIX PETITIONER(S) EXHIBITS: EXT.P1:- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 ISSUED TO THE PETITIOENR BY THE IST RESPONDENTS EXT.P2:- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 ISSUED TO THE PETITIOENR BY THE IST RESPONDENTS EXT.P3:- TRUE COPY OF THE APPEAL FILED BY THE PETITIOERN BEFOR ETHE 2ND RESPONDENT FOR THE YEAR 2005-06 EXT.P4:- TRUE COPY OF THE APPEAL FILED BY THE PETITIOERN BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 EXT.P5:- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06 EXT.P6:- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07 EXT.P7:- TRUE COPY OF THE NOTICE DTD 10/12/2012 ISSUED BY THE 3RD RESPONDENT TO THE PETITIOENR FOR THE YEAR 2005-06 UNDER ASSESSMENT ORDER EXT.P8:- TRUE COPY OF THE NOTICE DTD 10/12/2012 ISSUED BY THE 3RD RESPONDENT TO THE PETITIOENR FOR THE YEAR 2006-07 RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE AS P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No. 2545 OF 2013 ......................................................................... Dated this the 29th January, 2013 J U D M E N T Being aggrieved of Exts.P1 and P2 assessment orders in respect of the assessment years 2005-06 and 2006-07, the petitioner has preferred Exts. P3 and P4 appeals along with Ext.P5 and P6 petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, coercive steps are being pursued as borne by Exts. P7 and P8, which are subjected to challenge in this Writ Petition. 2. Heard the learned Government Pleader as well 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P5 and P6 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed in Exts.P5 and P6 W.P.(C)No. 2545 OF 2013 2 interlocutory applications for stay, all further coercive proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps. P.R.RAMACHANDRA MENON JUDGE lk. "