LITTLE FLOWER MONASTERY V. THE APPELLATE ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX

WP(C)/1471/2014

AI Insights

The case involves the Little Flower Monastery, which filed a writ petition against the Agricultural Income Tax authorities due to prolonged inaction on an appeal concerning an assessment order dated 21.02.1994. The petitioner had previously filed an appeal and an interlocutory application for stay, which was granted. However, the appeal was not finalized, and subsequent coercive actions were taken based on a notice for payment of dues, which the petitioner contested due to the unresolved appeal. The court found that the relevant files could not be traced, and thus, ordered the reconstruction of the file and a fresh hearing.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755794 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-03-2014
• Assessment Year: misc
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: V M KURIAN; MATHEW KURIAN; K T THOMAS; N SUNIL
• Keywords: Agricultural income-tax; Appeal; Coercive Proceedings; Interlocutory Application; Stay order

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 3RD DAY OF MARCH 2014/12TH PHALGUNA, 1935 WP(C).No. 1471 of 2014 (H) --------------------------- PETITIONER: ------------------------ LITTLE FLOWER MONASTERY, MOOKKANNUR P.O, PIN-683 577, REPRESENTED BY THE SUPERIOR. BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS SRI.N.SUNIL RESPONDENTS: ----------------------------- 1. THE APPELLATE ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX BHAVAN, NEAR SHIPYARD, M.G ROAD, ERNAKULAM, KOCHI-682 015 2. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER-II, ANGAMALY-683 572 3. THE SPECIAL TAHSILDAR, (REVENUE RECOVERY),ALUVA, PIN-631 101 *ADDL.R4 IMPLEADED *R4: DEPUTY COMMISSIONER OF APPEALS, ERNAKULAM- IS SUO- MOTU IMPLEADED AS PER JUDGMENT DATED 3/3/2014 IN WPC. BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 1471 of 2014 (H) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:- TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DTD 22/2/1994 P2:- TRUE PHOTOCOPY OF AITA NO.26/1994 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT P3:- TRUE PHOTOCOPY OF THE STAY ORDER DTD 5/10/1994 PASSED BY THE IST RESPONDENT P4:- TRUE COPY OF THE NOTICE DTD 20/11/1995 ISSUED BY THE IST RESPONDENT FIXING THE HEARING OF THE APPEAL P5:- TRUE COPY OF THE LETTER DTD 22/11/2013 SENT BY THE 3RD RESPONDENT P6:- TRUE COPY OF THE REPRESENTATION DTD 5/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.C. No.1471 OF 2014 --------------------------------------- Dated this the 3rd day of March, 2014. JUDGMENT Ext.P1 assessment order was passed as early as on 21.02.1994; being aggrieved of which, the petitioner approached the 1st respondent by filing Ext.P2 Appeal (numbered as AITA No.26/1994), also filing an Interlocutory Application for stay. After considering the I.A. for stay, Ext.P3 interim order was passed on 05.10.1994 and subsequently, the petitioner was served with Ext.P4 notice dated 20.11.1995, fixing the date of hearing of the Appeal. The matter is still to be finalised, pursuant to the hearing held as notified vide Ext.P4. 2. On a fine morning, the petitioner was served with Ext.P5 notice dated 20.11.2013, sent by the 3rd respondent, asking the petitioner to satisfy a sum of Rs.3,10,925/- (Rupees Three lakhs ten thousand nine hundred and twenty five only). Immediately, the petitioner approached the 1st respondent by filing Ext.P6 representation, referring to the hearing of the appeal on W.P.C.No.1471 of 2014 2 28.11.1995 and the fact that no final orders were passed in the appeal. But on further enquiry, it was informed that the matter was remanded by the Appellate Authority as per order dated 12.03.1996, but no consequential order was stated as passed. As such, the coercive proceedings by way of Ext.P5 are not liable to be pursued any further. Since the request made by the petitioner in this regard was not positively dealt with by the concerned authority, the petitioner is constrained to approach this Court by filing this writ petition. 4. Heard the learned Government Pleader as well. 5. Despite several adjournments given, no statement has been filed as to the factual particulars. The learned Government Pleader appearing for the respondents submits on instructions that the relevant file pertaining to the appeal bearing No. AITA No.26/1994, could not be traced out and that the only record now available with the concerned authority is Ext.P3 interim order for stay. This being the position, it is stated that, the respondents are not in a position to confirm whether the W.P.C.No.1471 of 2014 3 Appellate Authority had already considered the matter and remanded the same as contended by the petitioner by passing order on 12.03.1996. The learned Government Pleader also points out that the competent authority to consider the appeal as on date is Deputy Commissioner of Appeals, Ernakulam and not the 1st respondent. In the above circumstances, there is no other alternative, but to direct the competent authority to reconstruct the file pertaining to Exts.P2 and P3, by treating the documents produced along with the writ petition, give a fresh opportunity of hearing to the petitioner and pass appropriate orders in accordance with law, at the earliest. The proceedings as above shall be finalised at the earliest, at any rate, within 'three months' from the date of receipt of a copy of this judgment. So as to facilitate such exercise, the Deputy Commissioner of Appeal, Ernakulam is 'suo motu' impleaded in the party array as additional 4th respondent and the learned Government Pleader entered appearance on behalf of the said addl. 4th respondent as W.P.C.No.1471 of 2014 4 well. Coercive proceedings pursuant to Ext.P5 shall be kept in abeyance, till finalisation of the proceedings as above. Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the addl. 4th respondent, for further steps. The writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE sp "