M.S Mohammed V. Asst.Commissioner(Assessment) Department of Commercial Taxes, Alappuzha and Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal Addl. Bench, Kottayam

WP(C)/6670/2013

AI Insights

The case involves M.S. Mohammed, the petitioner, challenging an order by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal which refused to condone a 620-day delay in filing two appeals related to interstate sales tax assessments for the years 2003-04 and 2004-05. The delay was attributed to the time taken to obtain 'C' forms, necessary for claiming exemptions on interstate sales. The petitioner had previously succeeded in a similar case concerning his wife's appeals for the same assessment years, where a Division Bench of the High Court accepted the same reason for delay. The court's decision to quash the Tribunal's order was conditional on the petitioner remitting 50% of the assessed amount, as modified by earlier appellate orders.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 799145 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-07-2013
• Assessment Year: misc
• Other Referred Cases: W.A.NO.2237/2012
• Laws Referred To: Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHAI RAJ
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; MAHESH MENON
• Keywords: Assessment years; C-Forms; Condonation of delay; Delay in filing appeals; Delay in filing appeals; Interstate sales
• Section: CST; Assessment Order; Appellate Order

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 11TH DAY OF JULY 2013/20TH ASHADHA, 1935 WP(C).No. 6670 of 2013 (G) --------------------------- PETITIONER(S): -------------------------- M.S MOHAMMED AGED 48 YEARS GANI HIDES, AYIKKATTU HOUSE, KANNAMPALLY BHAGOM KAYAMKULAM. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ---------------------------- 1. ASST.COMMISSIONEER(ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. 680 001. 2. KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDL. BENCH, KOTTA YAM. 686 001. R BY GOVERNMENT PLEADER SRI. SHAIJ RAJ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11-07- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S) EXHIBITS EXT.P1- COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 CST ISSUED BY THE IST RESPONDENT, DTD.31.1.2008. EXT.P1(A)- COPY OF ASSESSMENT ORDER FOR THE YEAR 2004-05 CST ISSUED BY THE IST RESPONDENT, DTD.31.1.2008. EXT.P2- COPY OF APPELLATE ORDER ISSUED BY THE DY. COMMISSIONER, KOLLAM, DTD.3.1.2011. EXT.P2(A)- COPY OF APPELLATE ORDER ISSUED BY THE DY. COMMISSIONER, KOLLAM, DTD.3.1.2011. EXT.P3- COPY OF C FORM OF M/S.OM SRI AMMA TRADERS, CHENNAI, DTD.3.11.2003. EXT.P3(A)- COPY OF C FORM OF M/S.MUKTHAR LEATHERS, CHENNAI, DTD.3.8.2005. EXT.P3(B)- COPY OF C FORM OF M/S.M.G.M. EXPORTS. EXT.P3(C)- COPY OF C FORM OF M/S.SHEE SEN LEATHER PVT. L TD., KOLKAT A, DTD.24.12.2003. EXT.P3(D)- COPY OF C FORM OF M/S. P.J.LEATHERS, CHENNAI, DTD.15.10.2012. EXT.P4- COPY OF C FORM OF M/S.M.G.M. EXPORTS, CHENNAI. EXT.P4(A)- COPY OF C FORM OF M/S.APMA LEATHERS, CHENNAI. EXT.P5- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DTD.26.11.2012. EXT.P5(A)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DTD.26.11.2012. EXT.P6- COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DTD.26.11.2012. EXT.P6(A)- COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DTD.26.11.2012. EXT.P7- COPY OF COMMON ORDER PASSED BY THE 2ND RESPONDENT TRIBUNAL, DTD.29.1.2013. EXT.P8- COPY OF JUDGMENT IN W.A.NO.2237/2012 OF THIS HON'BLE COURT, DTD.29.1.2013. RESPONDENTS EXHIBITS NIL TRUE COPY P.S TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.6670 of 2013 = = = = = = = = = = = == = = = = Dated this the 11th day of July, 2013 J U D G M E N T Ext.P7 order refusing to condone the delay on 620 days in filing two appeals before the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal is impugned. The delay in obtaining 'C' forms in regard to interstate sales is the reason stated for the delay. The same reason set forth by the wife of the petitioner in regard to the same assessment years has been accepted by a Division Bench of this Court in Ext.P8 judgment. 2. I however take note of the fact that the petitioner has not complied with the direction to remit 50% of the amount due in W.P(C)No.308/2013 filed during the pendency of the appeals and the petitions for condonation of delay. Ext.P7 order would therefore stand quashed on condition that the petitioner deposits 50% of the amount due under Ext.P1 order as modified in Ext.P2 series orders. The delay shall stand condoned on the petitioner making the deposit within a period of three weeks in which case the Tribunal shall dispose of T.A Nos.61 & 62 /2012 on merits. W.P.(C) No.6670 of 2013 2 3. The failure to deposit 50% of the amount as directed above will entail in the confirmation of Ext.P7 order. I hasten to add that the payment as above will be without prejudice to the contentions of either parties in the appeals pending. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm "