SURESH SEBASTIAN V. THE COMMERCIAL TAX OFFICER

WP(C)/36161/2016

AI Insights

The case involves Suresh Sebastian, the proprietor of S & S Car Shoppee, who filed a writ petition against the revenue recovery actions initiated by the commercial tax authorities of Kerala. The petitioner had previously filed appeals and associated petitions (for stay and early hearing) regarding penalty orders for the financial years 2010-11 to 2013-14. These appeals were pending before the Deputy Commissioner (Appeals) II Commercial Taxes. The petitioner sought the High Court's intervention to halt the recovery actions by the tax authorities until the appeals were resolved. The court's decision focused on ensuring that the appellate authority addresses the petitions in a timely manner and temporarily halting the recovery process.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 735880 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-11-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: A KRISHNAN
• Keywords: Commercial tax; Early hearing; Penalty order; Revenue recovery; Stay Petition; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 11TH DAY OF NOVEMBER 2016/20TH KARTHIKA, 1938 WP(C).No. 36161 of 2016 (U) ---------------------------- PETITIONER : -------------------- SURESH SEBASTIAN, PROPRIETOR, M/S. S & S CAR SHOPPEE, NAGAMPARAMBIL, THIRUVANBADY.P .O., ALAPPUZHA DISTRICT-688 013. BY ADV. SRI.A.KRISHNAN RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER -1, OFFICE OF THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, 1ST CIRCLE, ALAPPUZHA-688 001 2. DEPUTY COMMISSIONER (APPEALS) II COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAAMAM, KOLLAM-691 002. 3. DEPUTY THASILDAR (R/R), AMBALAPPUZHA TALUK, ALAPPUZHA-688 001. 4. STATE OF KERALA, REPRESENTED BY SECRETARY, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.36161/2016 APPENDIX PETITIONER'S EXHIBITS: P1(A) COPY OF THE PENALTY ORDER DATED 08/12/2015 FOR 2010-11 P1(B) COPY OF THE PENALTY ORDER DATED 08/12/2015 FOR 2011-12. P1(C) COPY OF THE PENALTY ORDER DATED 08/12/2015 FOR 2012-13 P1(D) COPY OF THE PENALTY ORDER DATED 08/12/2015 FOR 2013-14. P2(A) COPY OF THE DEMAND NOTICE DATED 9/12/15. P2(B) COPY OF THE DEMAND NOTICE DATED 9/12/15. P2(C) COPY OF THE DEMAND NOTICE DATED 9/12/15. P2(D) COPY OF THE DEMAND NOTICE DATED 9/12/15. P3(A) COPY OF THE APPEAL DATED 11/01/2016 FILED BEFORE THE 2ND RESPONDENT P3(B) COPY OF THE APPEAL DATED 11/01/2016 FILED BEFORE THE 2ND RESPONDENT FOR 2010-11 P3(C) COPY OF THE APPEAL DATED 11/01/2016 FILED BEFORE THE 2ND RESPONDENT FOR 2011-12 P3(D) COPY OF THE APPEAL DATED 11/01/2016 FILED BEFORE THE 2ND RESPONDENT FOR 2011-12 P4(A) COPY OF THE STAY PETITION DATED 11/01/2016 IN EXT.P3 (A) APPEAL P4(B) COPY OF THE STAY PETITION DATED 11/01/2016 IN EXT.P3(B) APPEAL P4(C) COPY OF THE STAY PETITION DATED 11/01/2016 IN EXT.P3 (C ) APPEAL P4(D) COPY OF THE STAY PETITION DATED 11/01/2016 IN EXT.P3 (D) APPEAL P5(A) COPY OF THE EARLY HEARING PETITION DATED 11/01/2016 IN EXT.P3(A) APPEAL P5(B) COPY OF THE EARLY HEARING PETITION DATED 11/01/2016 IN EXT.P3(B) APPEAL P5(C) COPY OF THE EARLY HEARING PETITION DATED 11/01/2016 IN EXT.P3(C) APPEAL P5(D) COPY OF THE EARLY HEARING PETITION DATED 11/01/2016 IN EXT.P3 (D) APPEAL. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ sts P.A.TO JUDGE A.M. SHAFFIQUE, J. --------------------------------------- W.P.C. No.36161 OF 2016 --------------------------------------- Dated this the 11th day of November, 2016 JUDGMENT Petitioner has filed Exts.P3(a), (b), (c) & (d) series appeals before the 2nd respondent and along with the appeal, petitioner has also filed applications for stay as Exts.P4(a), (b), (c) & (d) and applications for early hearing as Exts.P5(a), (b), (c) & (d). It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P2(a), (b), (c) & (d) revenue recovery notices. 2. Having regard to the fact that appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petitions and early hearing petitions on merits within a specified time and in the meantime, W.P.C. No.36161 OF 2016 2 the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i) The 2nd respondent shall consider the stay petitions and early hearing petitions filed along with the appeals within a period of one month from the date of receipt of a copy of the judgment. (ii) In the meantime, the demand made in terms of Exts.P2(a), (b), (c) & (d) shall be kept in abeyance. Sd/- A.M.SHAFFIQUE, JUDGE sp/11/11/16 //True Copy// P.A. to Judge "