The Tropical Plantations Ltd V. The Inspecting Assistant Commissioner, Department of Commercial Taxes, Kottayam and The Deputy Commissioner (Appeals), Office of the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam

WP(C)/6423/2013

AI Insights

The case involves The Tropical Plantations Ltd, which is challenging the assessment and interest orders passed by the Department of Commercial Taxes, Kottayam, for the year 2009-2010. The petitioner filed appeals and stay petitions against these orders, which are pending before the Deputy Commissioner (Appeals). The petitioner also sought refunds for previous years, which are under consideration. The writ petition was filed to prevent recovery actions based on the contested orders while the appeals and refund applications are pending.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 821154 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-03-2013
• Assessment Year: misc
• Laws Referred To: Kerala Agricultural Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: SOBHA EAPEN
• Assessee Lawyers: RAMESH JOHN
• Keywords: Appeal; Assessment Order; Commercial Taxes; Refund; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 7TH DAY OF MARCH 2013/16TH PHALGUNA 1934 WP(C).No. 6423 of 2013 (C) -------------------------- PETITIONER(S): -------------------------- THE TROPICAL PLANTATIONS LTD, TELEGRAPH OFFICE ROAD, KOTTAYAM, REPRESENTED BY ITS DIRECTOR MR. P.T. THOMAS. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM 686001. 2. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 682015. BY SR.GOVERNMENT PLEADER SMT SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6423 of 2013 (C) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF THE ORDER OF ASSESSMENT DATED 22.12.2011 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P2: TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL DATED 31.12.2011 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P3: TRUE COPY OF THE INTERLOCUTORY APPLICATION WITH PETITION FOR STAY OF COLLECTION OF TAX FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P4: TRUE COPY OF THE ORDER DATED 23.12.2011 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P5: TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL DATED 31.12.2011 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P6: TRUE COPY OF THE INTERLOCUTORY APPLICATION ALONG WITH PETITION FOR COLLECTION OF INTEREST FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P6 A :TRUE COPY OF THE NOTICE DATED 01.01.2013 ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P7: TRUE COPY OF THE APPLICATION DATED 15.04.2009 REQUESTING THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM TO REVISE THE ORIGINAL ORDER WITH COMPUTATION FOR REFUND. EXHIBIT P7 A: TRUE COPY OF THE LETTER DATED 15.10.2009 REQUESTING FOR REFUND. EXHIBIT P8: TRUE COPY OF THE MODIFIED ORDER DATED 31.07.2006 PASSED BY THE COMMERCIAL TAX OFFICER, KOTTAYAM. EXHIBIT P9: TRUE COPY OF THE LETTER DATED 30.07.2006 FILED BEFORE THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTAYAM. WP(C).No. 6423 of 2013 (C) EXHIBIT P10: TRUE COPY OF THE LETTER DATED 26.10.2005 FILED BEFORE THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM ALONG WITH COMPUTATION OF REFUND AND INTEREST. EXHIBIT P10 A: TRUE COPY OF THE APPLICATION FOR REFUND DATED 26.10.2005 FILED BEFORE THE ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P11: TRUE COPY OF THE LETTER DATED 12.12.2003 FILED BEFORE THE INSPECTING ASSISTANT COMMISSIONER SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P12: TRUE COPY OF THE REQUEST DATED 16.08.2005 TO THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AGRICULTURAL INCOME TAX, SPECIAL CIRCLE, KOTTAYAM. EXHIBIT P13: TRUE COPY OF THE LETTER DATED 01.01.2009 FILED BEFORE THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P14: TRUE COPY OF THE LETTER DATED 15.01.2013 FILED BEFORE THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE LSN ANTONY DOMINIC,J -------------------------------- W.P.(C) No.6423 of 2013 ------------------------------------- Dated this the 07th day of March, 2013 JUDGMENT Petitioner is an assessee under the Kerala Agricultural Income Tax Act. Ext.P1 is an assessment order passed against them for the year 2009-2010 and Ext.P4 is an order passed levying interest. Challenging these orders, the petitioner filed Ext.P2 and P5 appeals along with Exts.P3 and P6 stay petitions. According to the petitioner, the appeals and the stay petitions are pending consideration of the second respondent. It is also the case of the petitioner that in relation to the previous assessment years pursuant to the appellate orders passed, they are entitled to refund, for which, they have submitted Exts.P7 to P14 applications before the first respondent. It is in the aforesaid circumstances, apprehending recovery in pursuance to Exts.P1 and P4, this writ petition is filed. W.P.(c) No.6423 of 2013 : 2 : 2. Since the statutory appeals evidenced by Exts.P2 and P5 appeals filed by the petitioner against Exts.P1 and P4 are pending consideration of the second respondent, I direct the second respondent to pass orders thereon. This shall be done as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. It is directed that in the meanwhile, recovery of the tax and interest due under Exts.P1 and P4 will stand stayed, subject to the petitioner remitting 1/3rd of the amount due thereunder and furnishing security for the balance in terms of the Rules. This shall be done within two weeks from today. 3. Insofar as Exts.P7 to P14 are concerned, those applications for refund are pending consideration of the first respondent. Therefore, I direct the first respondent to pass orders thereon. This the first respondent shall do as expeditiously as possible, at any rate, within eight W.P.(c) No.6423 of 2013 : 3 : weeks from the date of receipt of a copy of this judgment. Petitioner will produce a copy of this judgment and the writ petition before respondents 1 and 2 for compliance. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE ln "