M/S. BABIN TECHNOLOGIES V. THE COMMERCIAL TAX OFFICER

WP(C)/14772/2012

AI Insights

The case involves M/S. Babin Technologies, represented by its proprietor K. Abdul Majeed, who filed a writ petition against the orders imposing penalties for the years 2007-08, 2008-09, and 2009-10. The petitioner had appealed against these orders and filed stay petitions, which were pending before the second respondent, the Assistant Commissioner (Appeals) of Commercial Taxes, Palakkad. Despite the pending appeals and stay petitions, a demand notice was issued under Section 7 of the RR Act, prompting the petitioner to seek immediate relief from the High Court. The court's intervention was sought to halt the enforcement of the demand notice until the appeals and stay petitions were resolved.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 693522 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-06-2012
• Assessment Year: misc
• Laws Referred To: Section 7 of the RR Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: K J ABRAHAM
• Keywords: Commercial Taxes; Demand notice; Penalty; Stay Application
• Section: 7

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 26TH DAY OF JUNE 2012/5TH ASHADHA 1934 WP(C).No. 14772 of 2012 (V) -------------------------------------- PETITIONER(S): ---------------------- M/S. BABIN TECHNOLOGIES, PARAPPAUR ROAD, KOTTAKKAL REPRESENTED BY ITS PROPRIETOR, K. ABDUL MAJEED. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER AGRICULTURE INCOME TAX AND COMMERCIAL TAX OFFICE, MANJERI AT KOTTAKAL - 676 503. 2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD - 678 001. 3. THE INPSECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI -676 121. BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-06-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MJL WPC.NO:14772/2012 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ORDER NO.32101049507/2007-08 DATED 29/02/2012 FOR THE YEAR 2007-08 EXT.P1(a) : TRUE COPY OF THE ORDER NO.32101049507/2008-09 DATED 29/02/2012 FOR THE YEAR 2008-09 EXT.P1(b) : TRUE COPY OF THE ORDER NO.32101049507/2009-10 DATED 29/02/2012 FOR THE YEAR 2009-10 EXT.P2 : TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 FOR THE YEAR 2007-08 DATED 02/03/2012 EXT.P2(a) : TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 FOR THE YEAR 2008-09 DATED 02/03/2012 EXT.P2(b) : TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 FOR THE YEAR 2009-10 DATED 02/03/2012 EXT.P3 : TRUE COPY OF THE FORM NO.30 STAY PETITION DATED 02/03/2012 FOR THE YEAR 2007-08 EXT.P3(a) : TRUE COPY OF THE FORM NO.30 STAY PETITION DATED 02/03/2012 FOR THE YEAR 2008-09 EXT.P3(b) : TRUE COPY OF THE FORM NO.30 STAY PETITION DATED 02/03/2012 FOR THE YEAR 2009-10 EXT.P4 : TRUE COPY OF THE FORM NO.1 DEMAND NOTICE DATED 16/06/2012 RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P A TO JUDGE MJL P.R.RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c) No. 14772 OF 2012 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of June , 2012 JUDGMENT Against Ext.P1 series orders passed by the first respondent imposing penalty, the petitioner has preferred Ext.P2 series appeals along with Ext.P3 series interlocutory applications for stay, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, Ext.P4 demand notice has been issued under Section 7 of the RR Act, which made the petitioner to approach this Court for immediate interference. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the writ petition is disposed of, directing the second respondent to consider Ext.P3 series applications for stay and pass appropriate orders, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. W.P.C.NO.14772/2012 2 Coercive proceedings pursuant to Ext.P4 demand notice shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps. P.R.RAMACHANDRA MENON JUDGE sv. W.P.C.NO.14772/2012 2 "