TRIJO C. JOHN (PROPRIETOR) V. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/28642/2016

AI Insights

The case involves Trijo C. John, the proprietor of Thomson Electricals, who filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer and other officials in Thrissur. The petitioner sought a direction from the High Court of Kerala for the appellate authority to consider his application (Ext.P11) for modification of a previous order (Ext.P10). This order had conditionally directed the petitioner to remit 30% of the total demanded amount and to furnish security for the remaining balance. The court, after reviewing the circumstances, decided not to interfere with the appellate authority's decision-making process at this stage and dismissed the writ petition.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755503 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-08-2016
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: C P PRADEEP
• Assessee Lawyers: K S NAIR
• Keywords: Appellate Authority; Conditional Order; Modification of Order; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 29TH DAY OF AUGUST 2016/7TH BHADRA, 1938 WP(C).No. 28642 of 2016 (E) ---------------------------- PETITIONER: ---------- TRIJO C. JOHN (PROPRIETOR), THOMSON ELECTRICALS, PARAPPUR, THRISSUR, PIN- 680 552. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT(S): -------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, POOTHOLE P.O. THRISSUR- 680004. 2. THE ASST. COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR, PIN- 680 004. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, THRISSUR, PIN- 680 004. BY SENIOR GOVERNMENT PLEADER SRI C.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WP(C).No. 28642 of 2016 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXT. P1 TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2013-14 ALONG WITH YEARLY PURCHASE STATEMENT UPLOADED FOR THE YEAR 2013-14 DATED 30.6.2014. EXT. P1(A) TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 ALONG WITH YEARLY PURCHASE STATEMENT UPLOADED FOR THE YEAR 2014-15 DATED 27.11.2015. EXT. P2 TRUE COPY OF THE REQUEST FOR REVISING THE RETURN DATED 9.12.2015. FOR THE YEAR 2013-14. EXT. P2(A) TRUE COPY OF THE REQUEST FOR REVISING THE RETURN DATED 9.12.2015. FOR THE YEAR 2014-15. EXT. P3 TRUE COPY OF THE NOTICE DATED 14.12.2015 FOR THE YEARS 2013-14 ISSUED BY THE RESPONDENT. EXT. P3(A) TRUE COPY OF THE NOTICE DATED 14.12.2015 FOR THE YEARS 2014-15 ISSUED BY THE RESPONDENT. EXT. P4 TRUE COPY OF REPLY FOR THE YEAR 2013-14 DATED 8.1.2016. EXT. P4(A) TRUE COPY OF REPLY FOR THE YEAR 2013-14 DATED 8.1.2016. EXT. P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013- 14 DATED 14-1-2016. EXT. P5(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014- 15 DATED 14-1-2016. EXT. P6 TRUE PHOTOSTAT COPY OF THE JUDGMENT DATED 1.3.2016. EXT. P7 TRUE COPY OF THE APPEAL MEMORANDUM DATED 29.4.2016 FOR THE YEAR 2013-14. EXT. P7(A) TRUE COPY OF THE APPEAL MEMORANDUM DATED 29.4.2016 EXT. P8 TRUE COPY OF THE STAY PETITION DATED 29.4.2016 FOR THE YEAR 2013-14. EXT. P8(A) TRUE COPY OF THE STAY PETITION DATED 29.4.2016 FOR THE YEAR 2014-15. EXT. P9 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 29.4.2016 FOR THE YEAR 2013-14. EXT. P9(A) TRUE COPY OF THE DELAY CONDONATION PETITION DATED 29.4.2016 FOR THE YEAR 2014-15. EXT. P10 TRUE COPY OF THE STAY ORDER ISSUED BY THE 2ND RESPONDENT FOR BOTH 2013-14 & 2014-15. WPC NO 28642 OF 2016 -------------------- EXT. P11 TRUE COPY OF THE REPRESENTATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 4.8.2016. EXT. P12 TRUE COPY OF THE RR NOTICE DATED 11.07.2016. RESPONDENT(S)' EXHIBITS NIL ----------------------- /TRUE COPY/ P.S.TO JUDGE K.V. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.28642 of 2016 ---------------------------------------- Dated this the 29th day of August 2016 J U D G M E N T Petitioner has approached this Court seeking for a direction to consideration of Ext.P11, an application seeking modification of Ext.P10 order by which a conditional order had been granted by the appellate authority directing the petitioner to remit 30% of the total amount demanded and to furnish security for the balance amount. 2. Perusal of Ext.P11 would show that it was filed on 25/08/2016. I do not think that the circumstances warrant interference in the matter and there is no necessity to issue any direction to the appellate authority to consider Ext.P11, at this stage of the proceedings. This writ petition is, therefore, dismissed. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr "