Shaji K.V. V. Union of India and State of Kerala and Director of Enforcement and Joint Director, Enforcement Directorate, Kochi Zonal Office and Deputy Director, Enforcement Directorate, Kozhikode Sub Zonal Office and Principal Commissioner of Income Tax and Commissioner of Income Tax, Kozhikode District and Assistant Commissioner, Income Tax Office, Chembra, Tirur and Mr. P.V Anwar

WP(C)/29537/2021

AI Insights

The case involves a writ petition filed by Shaji K.V. against multiple respondents including the Union of India, State of Kerala, and various officials from the Enforcement Directorate and Income Tax Department. The petitioner alleged inaction by these authorities regarding his complaints about the unaccounted wealth of Mr. P.V. Anwar, a member of the Kerala Legislative Assembly. The petitioner argued that despite Mr. Anwar's declarations of minimal income, his wealth significantly increased over the years. The court's interim order sought a response from the Income Tax Department, which confirmed that the matter is being investigated as a tax evasion case.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 803485 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-12-2021
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: S MANU; K P HARISH; S ABRAHAM
• Assessee Lawyers: C M IQUABAL; ANJALI KRISHNAN; P NISHAD; RAIHANATH
• Keywords: Enforcement Directorate; Income Tax; Writ of Mandamus; Unaccounted Wealth

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 WP(C) NO. 29537 OF 2021 PETITIONER: SHAJI. K.V. AGED 52 YEARS S/O. VELAYUDHAN.K.V., AMPALAKKANDI, PULLIPARAMBA P.O., CHELAMBRA, MALAPPURAM DISTRICT BY ADVS. C.M.MOHAMMED IQUABAL ANJALI G.KRISHNAN P.ABDUL NISHAD RAIHANATH T.H. RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, NEW DELHI,PIN-110 001 2 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001 3 THE DIRECTOR OF ENFORCEMENT , ENFORCEMENT DIRECTORATE, LOK NAYAK BHAVAN, KHAN MARKET, NEW DELHI,PIN-110 003 4 THE JOINT DIRECTOR, ENFORCEMENT DIRECTORATE, KOCHI ZONAL OFFICE, SHENOY'S JUNCTION, COCHIN,PIN-682 011 5 THE DEPUTY DIRECTOR, ENFORCEMENT DIRECTORATE, KOZHIKODE SUB ZONAL OFFICE, KALLAI, KOZHIKODE P.O., PIN-673 003 6 THE PRINCIPAL COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, C.R.BUILDING, NEW DELHI,PIN-110 001 7 THE COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, MANANCHIRA, KOZHIKODE DISTRICT,PIN- 673 001 8 THE ASSISTANT COMMISSIONER, INCOME TAX OFFICE, CHEMBRA, TIRUR, PIN-676 101 9 MR.P.V ANWAR W.P.(C) No.29537 of 2021 2 MEMBER OF LEGISLATIVE ASSEMBLY, RAFI HOUSE, OTHAYI, PERAKAMANNA P.O., MALAPPURAM DISTRICT,PIN-676 541 BY ADV S.MANU, ASG FOR R1 & R3 TO R5 SRI.K.P.HARISH, SENIOR GOVERNMENT PLEADER FOR R2 ASRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL FOR R6 TO R8 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.29537 of 2021 3 JUDGMENT Dated this the 23rd day of December, 2021 S.Manikumar, C.J. On 20th December, 2021, we passed the following interim order : “ O R D E R Instant writ petition has been filed for the following reliefs:- a) Issue a Writ of Mandamus or any other appropriate writ, order or direction directing the respondents 1 to 8 to enquire into the unaccounted wealth of the 9th respondent while he was serving as a member of Kerala Legislative Assembly; b) Issue a Writ of Mandamus or any other appropriate writ, order or direction directing the respondents 3 to 8 to consider and pass appropriate orders on Ext. P1 to P3 representations filed by the petitioner, within a time stipulated by this Hon'ble Court.” 2. Short facts leading to the writ petition are as follows:- According to the petitioner, he is a resident of Malappuram District, a social worker, columnist and Right to Information activist. Mr. P. V. Anwar, the 9th respondent, is an MLA from the District of the petitioner. Grievance of the petitioner is the inaction of the authorities W.P.(C) No.29537 of 2021 4 on his complaints about the unaccounted wealth of the 9th respondent. Petitioner has submitted that on a perusal of the affidavits submitted by the 9th respondent, along with his nomination for the elections of the year 2011, 2014, 2016 and 2019, it would see that there is a considerable raise in his wealth, even though he has minus income, as per his IT returns during this period. Though the petitioner has preferred Ext. P1 representation before the Enforcement Department and Exts. P2 and P3 representations before the Income Tax Department, no positive results were evolved. 3. Going through the material on record, we are of the view that there are no materials regarding any allegations relating to Enforcement Directorate. 4. Therefore, we are not issuing any notice to respondents 1, 3, 4 and 5. 5. Chief Secretary, Government of Kerala, Thiruvananthapuram, respondent No. 2, has nothing to do with the allegations relating to income, or payment of Income Tax, or for the matter declaring the same to Income Tax Department. 6. Hence, notice is not issued to respondent No. 2. 7. However, Mr. Christopher Abraham, learned counsel appearing for the Income Tax Department, submitted that on receipt of certain complaints / representations, supported with documents, Income Tax Department may enquire into such representation / complaint. W.P.(C) No.29537 of 2021 5 8. Ext. P3 is the complaint dated 20.07.2021, stated to have been submitted to the Commissioner of Income Tax, Income Tax Office, Kozhikode, respondent No. 7. Mr. Christopher Abraham, learned counsel appearing for the Income Tax Department, shall get instructions on the above. Post on 22.12.2021.” 2. Pursuant to which, the learned Senior Standing Counsel, representing the Income Tax Department, has filed a statement dated 21st December, 2021, which reads thus: “4. The matter was then taken up with the Principal Director of Income Tax(Inv.), Kochi. The response received from him is extracted below: “We are in receipt of the said complaint. It has been treated as a tax evasion petition. As per the procedure prescribed by the Central Board of Direct Taxes all Tax Evasion Petitions have to be classified in to categories A, B and C. The said TEP has been categorised as category B TEP. That means it will be investigated and can be closed only with the permission of the Principal Director of Income Tax(Inv.). This EVP was received recently on 6.08.2021 and allocated with categorisation on 18.08.2021. It is on queue and will be taken up on its turn.\" 5. It is submitted that from the reply of the Principal director of Income Tax(Inv.), Kochi, it is clear that the Ext.P3 complaint has been taken up for investigation and the same will be done in due course based on the priority attributed to it.” W.P.(C) No.29537 of 2021 6 The said facts are placed on record. Accordingly, instant writ petition is disposed of. Sd/- S.Manikumar Chief Justice Sd/- Shaji P.Chaly Judge smv W.P.(C) No.29537 of 2021 7 APPENDIX PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 22.12.2020 Exhibit P2 THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 8TH RESPONDENT DATED 6.7.2018 WITH ITS ENGLISH TRANSLATION Exhibit P3 THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 7TH RESPONDENT DATED 20.7.2021 Exhibit P4 THE TRUE COPY OF THE AFFIDAVIT OF THE 9TH RESPONDENT SUBMITTED ALONG WITH THE NOMINATION TO THE WAYANAD PARLIAMENT CONSTITUENCY DATED 20.3.2014 WITH ITS ENGLISH TRANSLATION Exhibit P5 THE TRUE COPY OF THE AFFIDAVIT OF THE 9TH RESPONDENT SUBMITTED ALONG WITH THE NOMINATION TO THE NILAMBUR ASSEMBLY CONSTITUENCY DATED 25.4.2016 WITH ITS ENGLISH TRANSLATION Exhibit P6 THE TRUE COPY OF THE AFFIDAVIT OF THE 9TH RESPONDENT SUBMITTED ALONG WITH THE NOMINATION TO THE PONNANI PARLIAMENT CONSTITUENCY DATED 2.4.2019 WITH ITS ENGLISH TRANSLATION Exhibit P7 THE TRUE COPY OF THE AFFIDAVIT OF THE 9TH RESPONDENT SUBMITTED ALONG WITH THE NOMINATION TO THE NILAMBUR ASSEMBLY CONSTITUENCY DATED 17.3.2021 WITH ITS ENGLISH TRANSLATION Exhibit P8 THE TRUE COPY OF THE JUDGMENT IN WPC NO.11213/20918 OF THIS HON'BLE COURT DATED 13.11.2018 Exhibit P9 TRUE COPY OF THE JUDGMENT IN WPC NO.25334/2021 OF THIS HON'BLE COURT DATED 15.11.2021 "