R.VISWANATHAN V. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/28075/2014

AI Insights

The case involves R. Viswanathan, the proprietor of Royal Steel Industries, who filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer and other officials concerning coercive recovery proceedings under the Revenue Recovery Act. The petitioner had previously appealed against an assessment order and a penalty order, both of which were pending before the Deputy Commissioner (Appeals). The main grievance was the initiation of coercive recovery actions despite the pending appeals. The court acknowledged the ongoing appeals and directed the Deputy Commissioner (Appeals) to expedite the decision-making process, ensuring that coercive actions were paused until a decision was reached.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699452 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-10-2014
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: P R SREEJITH; PRAMODH KUMAR
• Keywords: Appeal Pending; Assessment Order; Coercive Proceedings; Penalty order; Revenue Recovery Act
• Section: 24

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 29TH DAY OF OCTOBER 2014/7TH KARTHIKA, 1936 WP(C).No. 28075 of 2014 (H) ----------------------------------------- PETITIONER(S): -------------------------- R.VISWANATHAN S/O. CHOYI, AGED 53 YEARS, PROPRIETOR, ROYAL STEEL INDUSTRIES NAMBIKOLLY P.O., SULTHANBATHERY WAYANAD DISTRICT - 673 592. BY ADVS.SRI.P.R.SREEJITH SRI.M.PRAMODH KUMAR RESPONDENT(S): ---------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER VAT CIRCLE, SULTHAN BATHERY WAYANAD DISTRICT - 673 592. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 001. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KALPETTA, WAYANAD - 673 121. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) THALUK OFFICE THIRUR, MALAPPURAM- 673 101. R BY SR.GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28075 of 2014 (H) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 - A TRUE COPY OF THE IST RESPONDENT'S ASSESSMENT ORDER AND DEMAND NOTICE DATED 11/06/2013 UNDER SECTION 24 OF THE KEALA VALUE ADDEDD TAX ACT. EXHIBIT P2 - A TRUE COPY OF THE IST RESPONDENT PENALTY ORDER DATED 11/06/2013 AND ITS DEMAND NOTICE. EXHIBIT P3 - A TRUE COPY OF THE PETITIONER'S APPEAL NO. 864/2013 DATED 20/07/2013 AGAINST EXHIBIT-P1 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 - A TRUE COPY OF THE PETITIONER'S APPEAL NO. 863/2013 DATED 20/07/2013 AGAINST EXHIBIT-P2 PENALTY ORDER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 - A TRUE COPY OF THE DEMAND NOTICE DATED 22/01/2014 FROM THE 4TH RESPONDENT FOR REALISING THE AMOUNTS COVERED BY EXHIBITS-P1 AND P2. EXHIBIT P6 - A TRUE COPY OF THE JUDGMENT DATED 14/07/2014 IN W.P(C) 14228/2014 EXHIBIT P7 - A TRUE COPY OF THE 2ND RESPONDENT HEARING NOTICE DATED 13/07/2014 TO THE PETITIONER. EXHIBIT P8 - A TRUE COPY OF THE 3RD RESPONDENT HEARING NOTICE DATED 30/07/2014 TO THE PETITIONER. EXHIBIT P9 - A TRUE COPY OF THE 4TH RESPONDENT'S AUCTION NOTICE DATED 08/10/2014. EXHIBIT P10 - A TRUE COPY OF THE 4TH RESPONDENT NOTICE DATED 07/08/2014 TO PETITIONER'S WIFE INITIATING RECOVERY ACTION AGAINST HER PROPERTY. RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE AK P.R. RAMACHANDRA MENON, J. ----------------------------------- W.P(C). No. 28075 of 2014 ------------------------------------------- Dated this the 29th day of October, 2014 J U D G M E N T Being aggrieved of Ext.P1 assessment order and Ext.P2 order imposing penalty, the petitioner has already availed the statutory remedy by way of Exts.P3 & P4 appeals, which are pending consideration before the 2nd respondent. Grievance is with regard to the coercive proceedings taken in the meanwhile, setting the machinery under the Revenue Recovery Act in motion. 2. The learned counsel for the petitioner submits that the appeals have already been heard and that orders are awaited. 3. The learned Government Pleader submits on instructions that, Ext.P3 appeal in respect of the assessment was finally heard on 23.10.2014, pursuant to which, some remarks have been called for and orders are still to be passed. With regard to Ext.P4 appeal, it is pointed out that the matter stands listed for final hearing on 06.11.2014. 4. In the above circumstances, the 2nd respondent is directed to pass final orders in the appeals, in accordance with law, as expeditiously as possible, at any rate, within 'one month' WP(c). No. 28075 of 2014 2 from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till such time. The writ petition is disposed of accordingly. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. Sd/- P.R. RAMACHANDRA MENON, JUDGE. Pn "