Mr. Abdul Khalam V. The Inspecting Assistant Commissioner, Office of the Inspecting Assistant Commissioner, Civil Station, Kottayam and The Deputy Commissioner of Commercial Taxes, Office of the Deputy Commissioner of Commercial Taxes, Civil Station, Kottayam and The Deputy Tahasildar, Revenue Recovery, Taluk Office, Chirayankeekzhu

WP(C)/6635/2012

AI Insights

The case involves Mr. Abdul Khalam, the petitioner, who contested an assessment order under the Kerala Agricultural Income Tax Act. The assessment order (Ext.P7) was issued on 26.3.2010, and the petitioner sought rectification of this order on 1.2.2012 (Ext.P9). Alongside, he filed a stay application (Ext.P10) due to the initiation of revenue recovery proceedings (Ext.P11) based on the assessment order. The government pleader highlighted the delay in filing the rectification application, while the petitioner's counsel argued that the application was within the permissible time frame as per Section 42 of the Agricultural Income Tax Act. The court decided to stay the revenue recovery proceedings temporarily and directed the first respondent to address the rectification application expeditiously.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 689944 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-03-2012
• Assessment Year: misc
• Laws Referred To: Kerala Agricultural Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SOBHA EAPEN
• Assessee Lawyers: RAMESH JOHN
• Keywords: Agricultural income-tax; Assessment Order; Rectification Application; Revenue recovery
• Section: 42; 41

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC MONDAY, THE 19TH DAY OF MARCH 2012/29TH PHALGUNA 1933 WP(C).No. 6635 of 2012 (D) -------------------------- PETITIONER(S): ------------------------- MR. ABDUL KHALAM, THEHANI MANZIL, ATTINGAL, CHIRAYANKEEZHU. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, CIVIL STAITION, KOTTAYAM-686 002. 2. THE DEPUTY COMISSIONER OF COMEMRCIAL TAXES, OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, CIVIL STATION, KOTTAYAM-686 002. 3. THE DEPUTY TAHASILDAR, REVENUE RECOVERY, TALUK OFFICE, CHIRAYANKEEZHU, PIN-695 017. R1 TO R3 BY SR.GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.6635/2012 D APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE PURCHASE DEED DATED 29/3/2005. EXHIBIT P2: TRUE COPY OF THE RELEVANT PAGE OF CERTIFICATE OF ENCUMBRANCE DATED 10/2/2012 ISSUED FROM THE OFFICE OF THE SUB REGISTRAR,PERINAD. EXHIBIT P3: TRUE COPY OF THE RELEVANT PAGE OF CERTIFICATE OF ENCUMBRANCE DATED 10/2/2012 ISSUED FROM THE OFFICE OF THE SUB REGISTRAR, PERINAD. EXHIBIT P4: TRUE COPY OF THE RELEVANT CERTIFICATE OF ENCUMBRANCE DATED 10/2/2012 ISSUED FROM THE OFFICE OF THE SUB REGISTRAR, PERINAD. EXHIBIT P5: TRUE COPY OF THE NOTICE DATED 4/2/2010 ISSUED BY THE AGRICULTURAL INCOME TAX OFFICER, KOTTAYAM. EXHIBIT P6: TRUE COPY OF THE DATED 15/3/2010 NOTICE ISSUED UNDER SECTION 41 OF THE AIT ACT BY THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P7: TRUE COPY OF THE COMMON ORDER OF ASSESSMENT DATED 26/3/2010 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P8: TRUE COPY OF THE RELEVANT PAGE OF THE NOTIFICATION NAMELY SRO 922/2007. EXHIBIT P9: TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 01/02/2012 FILED BEFORE THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P10: TRUE COPY OF THE STAY APPLICATION DASTED 21/2/2012 FILED BEFORE THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P11: TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 25/2/2012 ISSUED BY THE DEPUTY TAHASILDAR, REVENUE RECOVERY, TALUK OFFICE, CHIRAYINKEEZHU. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.6635 OF 2012(D) -------------------------------------------------- Dated this the 19th day of March, 2012 J U D G M E N T Ext.P7 is an order of assessment passed against the petitioner under the Kerala Agricultural Income Tax Act. This order is dated 26.3.2010 and according to the learned Government pleader,this order was served on the petitioner on 30.3.2010. By Ext.P9 filed on 1.2.2012, petitioner sought rectification of Ext.P7. Along with Ext.P9 petitioner also filed Ext.P10 requesting for stay of Ext.P7 pending consideration Ext.P9 rectification petition. Exts.P9 and P10 are pending and now revenue recovery proceedings are initiated by Ext.P11. It is in these circumstances the writ petition has been filed. 2. While on the one hand the learned Government Pleader points out the delay in filing the rectification application counsel for the petitioner contends that in terms of Section 42 of the Agricultural Income Tax Act, the assessee is entitled to seek rectification within 4 years of the date of assessment order. WPC.No. 6635/2012 :2 : Therefore it is argued that Ext.P9 is within the time and therefore is liable to be considered. 3. Irrespective of dispute raised in this behalf now that Ext.P9 is pending before the first respondent, I dispose of this writ petition itself directing the first respondent to consider and pass orders on Ext.P9. This shall be done with notice to the petitioner as expeditiously as possible and at any rate within 8 weeks of production of the judgment. It is directed that in the meanwhile further proceedings pursuant to Ext.P11 revenue recovery proceeding will stand stayed subject to the petitioner remitting 50% of the amount due thereunder within two weeks from today. (ANTONY DOMINIC) JUDGE vi/ WPC.No. 6635/2012 :3 : "