OKKAL GRAMA PANCHAYAT V. THE ASST.COMMISSIONER OF INCOME TAX

WP(C)/24766/2013

AI Insights

The case involves Okkal Grama Panchayat challenging the notices issued by the Income Tax Department requiring them to collect income tax at source from consumers of river sand. The petitioner argued that they are not liable for such tax collection, referencing a previous court judgment that supported their stance. The court decided to pause the enforcement of the tax collection notice and instructed the tax authorities to reconsider the petitioner's case in light of the cited judgment.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755832 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-10-2013
• Assessment Year: misc
• Other Referred Cases: WPC No.14156/2010, WPC No.15421/2010
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: SIBY MATHEW; PHILIP VETTICKATTU
• Keywords: Demand notice; Income Tax; Panchayat; River sand; TDS
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 11TH DAY OF OCTOBER 2013/19TH ASWINA, 1935 WP(C).No. 24766 of 2013 (U) -------------------------------------- PETITIONER(S): -------------------------- 1. OKKAL GRAMA PANCHAYAT OKKAL PO, ERNAKULAM, 683 550 REPRESENTED BY ITS SECRETARY 2. THE SECRETARY OKKAL GRAMA PANCHAYAT, OKKAL PO, ERNAKULAM 683 550 BY ADVS.SRI.SIBY MATHEW SRI.PHILIP J.VETTICKATTU RESPONDENT(S): ---------------------------- 1. THE ASST.COMMISSIONER OF INCOME TAX (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDINGS, IS PRESS ROAD, ERNAKULAM KOCHI -18. 2. THE JOINT COMMISSIONER OF INCOME TAX (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDINGS, IS PRESS ROAD, ERNAKULAM KOCHI -18. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS WP(C).No. 24766 of 2013 (U) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF THE CASH MEMORANDUM ISSUED FOR THE PERIOD 2007-08 EXHIBIT P2 COPY OF CASH MEMORANDUM ISSUED FOR THE PERIOD 2008-09 EXHIBIT P3 COPY OF CASH MEMORANDUM ISSUED FOR TYHE PERIOD 2012- 13 EXHIBIT P4 COPY OF COMPUTERIZED RECEIPT ISSUED FOR THE PA YMENT TOWARDS TDS TO THE RESPONDENT EXHIBIT P5 COPY OF THE COMPUTERIZED RECEIPT ISSUED FOR THE PA YMENT TOWARDS TDS TO THE RESPONDENT EXHIBIT P6 COPY OF THE COMPUTERIZED RECEIPT ISSUED FOR THE PA YMENT TOWARDS TDS TO THE RESPONDENT EXHIBIT P7 COPY OF THE COMPUTERIZED RECEIPT ISSUED FOR THE PA YMENT TOWARDS TDS TO THE RESPONDENT EXHIBIT P8 COPY OF THE DEMAND NOTICE DATED 28/11/2011 ISSUED BY THE RESPONDENT U/S 156 OF INCOME TAX ACT EXHIBIT P9 COPY DEMAND NOTICE DATED 28/11/2011 ISSUED BY THE RESPONDENT U/S.156 OF INCOME TAX ACT EXHIBIT P10 COPY OF THE LETTER DATED 8/3/2012 ISSUED BY ISSUED BY THE PETITIONER TO THE RESPONDENT EXHIBIT P11 COPY OF JUDGMENT DATED 1/2/2011 PASSED BY THIS HON'BLE COURT IN WPC NO.14156/2010 EXHIBIT P12 COPY OF NOTICE DATED 5/9/2013 ISSUED BY THE RESPONDENTS TO THE PETITIONER PANCHAYAT RESPONDENT'S EXHIBITS:- NIL /TRUE COPY/ P.A. TO JUDGE DCS V.CHITAMBARESH,J. ------------------------------- W.P.(C) No.24766 of 2013 ------------------------------------- Dated this the 11th day of October, 2013 J U D G M E N T The petitioner challenges Ext. P12 notice preceded by Exts. P8 and P9 notices issued by the respondents. The challenge is on the ground that the Panchayat is not liable to collect income tax at source from the consumers of river sand. Reliance is placed in this regard on Ext. P11 judgment in W.P. (C). Nos. 14156/2010 and 15421/2010. The petitioner has submitted Ext. P10 representation which is pending consideration with the first respondent. 2. I direct the first respondent to consider Ext. P10 representation with due advertence to Ext.P11 judgment on the issue. The needful shall be done with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P12 notice as against the petitioner shall be put on hold in the meanwhile. 3. The petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance. The writ petition is disposed of. SD/- V.CHITAMBARESH JUDGE DCS "