RAMESH K.R. V. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER

WP(C)/29563/2017

AI Insights

The case involves Ramesh K.R., the proprietor of RK Wood Industries, who faced multiple revenue recovery notices for outstanding tax amounts under the Kerala Value Added Tax Act. The petitioner sought relief from the High Court of Kerala, specifically requesting the option to pay the outstanding amounts in installments due to financial hardship. The court considered the petitioner's circumstances and the legal arguments presented by both parties, ultimately deciding to allow the petitioner to pay the dues in installments to avoid immediate recovery actions.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699643 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-10-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: SAJAN K; LIJU; ABE RAJAN
• Keywords: Financial hardship; Instalments; Revenue recovery; Tax liability

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY , THE 5TH DAY OF OCTOBER 2017/13TH ASWINA, 1939 WP(C).No. 29563 of 2017 (U) ---------------------------- PETITIONER(S): ------------------------- RAMESH K.R., PROPRIETOR, RK WOOD INDUSTRIES, 11/347F, KANNACHAMPARAMBIL HOUSE, KUNNAMKADU, MOOLAMCODE POST, PALAKKAD DISTRICT. BY ADVS.SRI.SAJAN VARGHEESE K., SRI.LIJU. M.P., SRI.ABE RAJAN. RESPONDENT(S): ------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, ALATHUR, PALAKKAD DISTRICT- 678 501. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY , ALATHUR, PALAKKAD DISTRICT- 678 501. 3. THE VILLAGE OFFICER, KIZHAKKENCHERRY 1 VILLAGE, ALATHUR, PALAKKAD DISTRICT- 678 501. 4. THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT , THIRUVANANTHAPURAM- 695 001. BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 29563 of 2017 (U) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.01.2016 FOR THE YEAR 2011-12 ISSUED IN THE NAME OF THE PETITIONER. EXHIBIT P2 TRUE COPY OF REVENUE RECOVERY NOTICE ISSUED ON 30.05.2016 ON THE BASIS OF EXHIBIT P1. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.01.2016 FOR THE YEAR 2013-14 ISSUED BY THE FIRST RESPONDENT IN THE NAME OF THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 ISSUED ON THE BASIS OF EXHIBIT P3. EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 ISSUED TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 ISSUED TO THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2016 AGAINST R1-68/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2016 AGAINST R1-67/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2016 AGAINST R1-65/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P10 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 AGAINST R1-23/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P11 TRUE COPY OF THE NOTICE DATED 05.08.2017 ISSUED BY THE TAHSILDAR, ALATHUR. EXHIBIT P12 TRUE COPY OF THE RECEIPT DATED 24.03.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P13 TRUE COPY OF THE RECEIPT DATED 25.07.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P14 TRUE COPY OF THE RECEIPT DATED 25.07.2017 ISSUED BY THE 3RD RESPONDENT. ....2/- WP(C).No. 29563 of 2017 (U) EXHIBIT P15 TRUE COPY OF THE RECEIPT DATED 24.03.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P16 TRUE COPY OF THE RECEIPT DATED 02.08.2017 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.29563 Of 2017 ............................................................. Dated this the 5th day of October, 2017 J U D G M E N T The petitioner, who is faced with Exts.P2 and P4 to P10 revenue recovery notices, for recovery of outstanding tax amount under the Kerala Value Added Tax Act, seeks only the grant of instalments to discharge his liability. 2. I have heard the learned counsel appearing on behalf of the petitioner as also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar and taking note of the plea of financial hardship urged on behalf of the petitioner, I dispose the writ petition with the following directions:- (i) If the petitioner discharges the liability in the aforementioned revenue recovery notices -2- W.P.(C).No.29563 Of 2017 (stated to be Rs.2,47,911/-) together with interest and other charges as of today, in 10 equal and successive monthly instalments commencing from 09.10.2017, then further proceedings for recovery shall be kept in abeyance. (ii) It is further made clear that if the petitioner commits a default in respect of any of the installments, he will lose the benefit of this judgment and the respondents will be free to continue the recovery proceedings against him from the stage at which they presently stand. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/05.10.17 -3- W.P.(C).No.29563 Of 2017 "