A.ABDUL KAFFAR V. DY.COMMISSIONER

WP(C)/16922/2007

AI Insights

The case revolves around Mr. A. Abdul Kaffar, a former Assistant Commissioner in the Agricultural Income Tax and Sales Tax Department, who was convicted under the Prevention of Corruption Act and subsequently dismissed from service. After serving his sentence, he applied for enrollment in the list of Sales Tax Practitioners, which was denied based on his non-retired status from the Commercial Taxes Department. The petitioner challenged this decision through a writ petition, seeking to quash the rejection and allow his enrollment.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 693528 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-03-2012
• Assessment Year: misc
• Laws Referred To: Prevention of Corruption Act, Kerala Value Added Tax Act, KVAT Rules
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: NOBLE MATHEW
• Assessee Lawyers: VIJAYAN; K N SREEKUMARAN
• Keywords: Dismissal from Service; Eligibility; Writ petition; Sales Tax Practitioner
• Section: 13(2); 13(1)(d); 86; 97(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 20TH DAY OF MARCH 2012/30TH PHALGUNA 1933 WP(C).No. 16922 of 2007 (M) --------------------------- PETITIONER(S): ------------- MR.A.ABDUL KAFFAR, KARYATTU BUNGALOW, AUVANEESWARAM R.S.P.O., KUNNICODE, KOLLAM DISTRICT. BY ADVS.SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): -------------- 1. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 2. THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES (D) DEPARTMENT, GOVERNMENT OF KERALA THIRUVANANTHAPURAM. BY SR GOVERNMENT PLEADER SRI.NOBLE MATHEW THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20- 03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.16922/07 APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF GO(MS) NO.164/98/TD DT 18.12.98 OF TAXES (D) DEPARTMENT. EXT.P2: TRUE COPY OF APPLICATION DT 26.9.05 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P3: TRUE COPY OF LETTER ISSUED BY THE 1ST RESPONDENT DT 26.10.05. //True Copy// PA to Judge Rp ANTONY DOMINIC, J. ================ W.P.(C) NO. 16922 OF 2007 =================== Dated this the 20th day of March, 2012 J U D G M E N T While the petitioner was working as Assistant Commissioner in the Agricultural Income Tax and Sales Tax Department, he was arrayed as an accused in CC 44/1991 on the file of the Enquiry Commissioner and Special Judge, Trichur for offences under Section 13(1)(d) read with 13(2) of the Prevention of Corruption Act. 2. By judgment dated 24/5/1993, he was convicted and sentenced to imprisonment for two years. The judgment was upheld by this Court as also the Apex Court. Accordingly, petitioner underwent imprisonment and was released from prison on 27/4/2005. He thereafter submitted Ext.P2 application for enrollment of his name in the list of Sales Tax Practitioners under Rule 97(5) of the KVAT Rules. That was rejected by Ext.P3 communication of the 1st respondent informing him that he was ineligible to be registered on account of the fact that only those who are retired from the Commercial Taxes Department of the Government of Kerala are eligible for such enrollment. It is WPC.No.16922/07 :2 : thereupon this writ petition has been filed seeking to quash Ext.P3 and to direct the respondents to entertain Ext.P2 application. 3. Section 86 of the Kerala Value Added Tax Act prescribes the persons entitled to appear before the authorities under the said Act. It says that among any person who is entitled or required to appear before any authority other than the High Court in connection with any proceedings under the Act may be represented before such authority “by his relative, legal practitioner, chartered accountant or by sales tax practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf”. Rule 97(3) of the Rules provides that a person shall not be eligible to appear as a Sales Tax Practitioner under Section 86(d) referred to above of the Act unless his name has been included in the list in Form No 28 A and unless he is a person who has retired from the Commercial Tax Department of the Government of Kerala and a period of two years has elapsed since his retirement and during his service under the Government, had worked in a post not lower in rank than that of anassessing authority for a period of not less than three years. WPC.No.16922/07 :3 : 4. Admittedly, following his conviction and imprisonment, petitioner was dismissed from service by Ext.P1 order and that order of dismissal has become final. A person who is dismissed from service cannot claim the status of a person who has retired from service. 5. Therefore, petitioner does not satisfy the qualification of a person retired from the Commercial Tax Department to be eligible in terms of Rule 97()(d) referred to above. In such a situation, Ext.P3 order rejecting the application of the petitioner for enrollment cannot be said to be illegal in violation of the provisions of the Act and the Rules justifying interference in a writ petition filed before this Court. Writ petition is dismissed. ANTONY DOMINIC, JUDGE Rp "