MANJU RAMESH @ MANJU AJITH V. UNION OF INDIA

WP(C)/42376/2023

AI Insights

The case involves a writ petition filed by Manju Ramesh under Article 226 of the Constitution of India, seeking a mandamus to compel the Assistant Commissioner of the Central Wealth Tax Circle to decide on her pending wealth tax appeals. The appeals pertain to the wealth tax assessments for the years 2013-2014 and 2014-2015. The petitioner argued that the appeals had been pending for an unreasonable duration, nearly seven years, without a decision. The court considered the prolonged delay and the legal provisions applicable to such cases, leading to the decision to direct the expeditious handling of the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 735255 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-12-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: KEERTHIVAS GIRI; P G JAYASHANKAR
• Assessee Lawyers: K C ELDHO; S BIJILAL; EBEE ANTONY; ALMAJITHA FATHIMA; C P ABHILASH
• Keywords: Expeditious Disposal; Writ of Mandamus; Wealth Tax Appeals
• Section: P5; P3; P4; P6; P1; P7

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18TH DAY OF DECEMBER 2023 / 27TH AGRAHAYANA, 1945 WP(C) NO. 42376 OF 2023 PETITIONER/S: MANJU RAMESH @ MANJU AJITH AGED 57 YEARS D/O. G RAMESHAN TC 37/856(15), 'SAMTHRIPTI' RAJDHANI BUILDINGS, EAST FORT FORT PO, THIRUVANANTHAPURAM, PIN - 695023 BY ADVS. K.C.ELDHO S.BIJILAL EBEE ANTONY ALMAJITHA FATHIMA C.P.ABHILASH RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO THE GOVERNMENT MINISTRY OF FINANCE, INCOME TAX DEPARTMENT CENTRAL SECRETARIAT, NEWDELHI, PIN - 110001 2 INCOME TAX OFFICER WARD NO.1 (2) OFFICE OF THE INCOME TAX DEPARTMENT TRIVANDRUM, PIN - 695001 3 ASSISTANT COMMISSIONER CENTRAL WEALTH TAX CIRCLE TRIVANDRUM, PIN - 695001 BY ADVS. KEERTHIVAS GIRI ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.42376 of 2023 2 JUDGMENT Dated this the 18th day of December, 2023 The present writ petition has been filed under Article 226 of the constitution of India seeking the following reliefs: (a) Issue a writ of mandamus or any other appropriate writ, order or direction compelling the 3rd respondent to consider and pass final order on Exhibit P4 and P5 appeal applying directions in Exhibit P1 order and P3 payments effected and to give credit to the payments effected as per Exhibit P6 and P7 within a time stipulated by this Hon’ble Court. (b) Issue such other writ and directions as this Hon’ble Court deemed fit while considering the peculiar circumstances of the case in the interest of justice. (c) Dispense with the filing of translation of vernacular documents produced in the above case. 2. After some arguments, learned counsel for the petitioner submits that the petitioner prays for an early disposal of the appeals pending before the 3rd respondent. Learned counsel for the petitioner submits that the appeals had been pending on the file of the 3rd respondent for almost 7 years. WP(C) No.42376 of 2023 3 Considering the said fact, the present writ petition is disposed of, with a direction to the 3rd respondent to decide Exts.P4 and P5 wealth tax appeals filed by the petitioner expeditiously, in accordance with the law, preferably within a period of four months. Sd/- DINESH KUMAR SINGH JUDGE AP WP(C) No.42376 of 2023 4 APPENDIX OF WP(C) 42376/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER DATED 30/4/2019 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH Exhibit P2 A TRUE COPY OF NOTICE OF ORDER OF ASSESSMENT AFRESH ISSUED TO THE PETITIONER Exhibit P3 A TRUE COPY OF THE RECEIPT SHOWING THE PAYMENT OF BALANCE WEALTH TAX FOR THE PERIOD 2008-2013 Exhibit P4 A TRUE COPY OF THE APPEALS FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT PREFERRED AGAINST THE WEALTH TAX ASSESSMENT FOR THE PERIOD 2013-2014 Exhibit P5 A TRUE COPY OF THE APPEALS FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT PREFERRED AGAINST THE WEALTH TAX ASSESSMENT FOR THE PERIOD 2014-15 Exhibit P6 A TRUE COPY OF THE CHALLAN RECEIPTS EVIDENCING THE PAYMENT OF RS.1,40,000/- EACH AS AGAINST THE WEALTH TAX FOR THE PERIOD 2013-2014 Exhibit P7 A TRUE COPY OF THE CHALLAN RECEIPTS EVIDENCING THE PAYMENT OF RS.1,40,000/- EACH AS AGAINST THE WEALTH TAX FOR THE PERIOD 2014-2015 "