SURESH SEBASTIAN V. THE COMMERCIAL TAX OFFICER

WP(C)/36160/2016

AI Insights

In this case, Suresh Sebastian, the proprietor of M/S S & S Car Shoppee, filed a writ petition against the revenue recovery actions initiated by the commercial tax authorities of Kerala. The petitioner had previously filed appeals along with stay petitions and requests for early hearings concerning the tax assessments for the years 2010-11 to 2013-14. Despite these appeals, the authorities proceeded with revenue recovery actions. The petitioner sought judicial intervention to halt these actions until the appeals were resolved. The court's decision focused on ensuring that the appellate authority addresses the stay and early hearing requests promptly, thereby pausing the recovery actions in the interim.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 726970 (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; 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. 36160 of 2016 (T) ---------------------------- PETITIONER(S): ------------- 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. THE COMMERCIAL TAX OFFICER I, 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 SECRETRY, 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: msv/ WP(C).No. 36160 of 2016 (T) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR DATED 30.09.2016 FOR 2010-11 EXHIBIT P1 B TRUE COPY OF THE ASSESSMENT ORDER FOR DATED 30.09.2016 FOR 2011-12 EXHIBIT P1 C TRUE COPY OF THE ASSESSMENT ORDER FOR DATED 30.09.2016 FOR 2012-13 EXHIBIT P1 D TRUE COPY OF THE ASSESSMENT ORDER FOR DATED 30.09.2016 FOR 2013-14 EXHIBIT P2 A TRUE COPY OF DEMAND NOTICE DATED 03.10.2015 EXHIBIT P2 B TRUE COPY OF DEMAND NOTICE DATED 03.10.2015 EXHIBIT P2 C TRUE COPY OF DEMAND ORDER DATED 30.9.2015 NOTICE DTD.3.10.2015. EXHIBIT P2 D TRUE COPY OF DEMAND NOTICE DATED 03.10.2015 EXHIBIT P3 A TRUE COPY OF APPEAL DATED 10.10.2015 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3 B TRUE COPY OF APPEAL DATED 10.10.2015 FILED BEFORE THE 2ND RESPONDENT FOR 2010-11 EXHIBIT P3 C TRUE COPY OF APPEAL DATED 10.10.2015 FILED BEFORE THE 2ND RESPONDENT 2011-12 EXHIBIT P3 D TRUE COPY OF APPEAL DATED 10.10.2015 FILED BEFORE THE 2ND RESPONDENT 2011-12 EXHIBIT P4 A TRUE COPY OF STAY PETITION DATED 10.10.2015 IN EXT P3 A APPEAL EXHIBIT P4 B TRUE COPY OF STAY PETITION DATED 10.10.2015 IN EXT P3 B APPEAL EXHIBIT P4 C TRUE COPY OF STAY PETITION DATED 10.10.2015 IN EXT P3 C APPEAL EXHIBIT P4 D TRUE COPY OF STAY PETITION DATED 10.10.2015 IN EXT P3 D APPEAL msv/ -2- -2- WP(C).No. 36160 of 2016 (T) --------------------------- EXHIBIT P5 A TRUE COPY OF EARLY HEARING PETITION DATED 10.10.2015 IN EXT P3 A APPEAL EXHIBIT P5 B TRUE COPY OF EARLY HEARING PETITION DATED 10.10.2015 IN EXT P3 B APPEAL EXHIBIT P5 C TRUE COPY OF EARLY HEARING PETITION DATED 10.10.2015 IN EXT P3 C APPEAL EXHIBIT P5 D TRUE COPY OF EARLY HEARING PETITION DATED 10.10.2015 IN EXT P3 D APPEAL EXHIBIT P6 A TRUE COPY OF R/R DEMAND NOTICE DATED 27.07.2016 EXHIBIT P6 B TRUE COPY OF R/R DEMAND NOTICE DATED 27.07.2016 EXHIBIT P6 C TRUE COPY OF R/R DEMAND NOTICE DATED 27.07.2016 EXHIBIT P6 D TRUE COPY OF R/R DEMAND NOTICE DATED 27.07.2016 EXHIBIT P7 A TRUE COPY OF R/R ATTACHMENT NOTICE DATED 27.07.2016 EXHIBIT P7 B TRUE COPY OF R/R ATTACHMENT NOTICE DATED 27.07.2016 EXHIBIT P7 C TRUE COPY OF R/R ATTACHMENT NOTICE DATED 27.07.2016 EXHIBIT P7 D TRUE COPY OF R/R ATTACHMENT NOTICE DATED 27.07.2016 RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// P.S.TO JUDGE msv/ A.M. SHAFFIQUE, J. --------------------------------------- W.P.C. No.36160 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.P6(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.36160 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.P6(a), (b), (c) & (d) shall be kept in abeyance. Sd/- A.M.SHAFFIQUE, JUDGE sp/11/11/16 //True Copy// P.A. to Judge "