V.S.ANANDAMMAL V. THE AIT & COMMERCIAL TAX OFFICER

WP(C)/39043/2016

AI Insights

In this case, V.S. Anandammal, the proprietrix of Nalamadom Stores, filed a writ petition against the Agricultural Income Tax & Commercial Tax Officer and other respondents concerning the recovery actions based on assessment orders for the years 2009-10 and 2010-11. The petitioner had filed appeals and applications for condonation of delay and stay with the second respondent, the Deputy Commissioner (Appeals). The main contention was that the recovery actions were being pursued despite the pending appeals and applications. The court did not delve into the merits of the case but focused on the procedural aspect of ensuring that the pending applications and appeals were addressed in a timely manner.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 726966 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-12-2016
• Assessment Year: misc
• Laws Referred To: RR Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: V NARASIMHAM; P RIYAS
• Keywords: Agricultural income-tax; Appeal; Commercial tax; Condonation of delay; Recovery; Stay
• Section: 7

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 8TH DAY OF DECEMBER 2016/17TH AGRAHAYANA, 1938 WP(C).No. 39043 of 2016 (E) ---------------------------- PETITIONER(S): ------------- V.S.ANANDAMMAL,PROPRIETRIX, NALAMADOM STORES, AVALOOKUNNU P.O., ALAPPUZHA-688006. BY ADVS.SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT(S): -------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, CIVIL STATION ANNEX, ALAPPUZHA-688001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM-691002. 3. THE DEPUTY THAHSILDAR (R.R), AMBALAPPUZHA TALUK, ALAPPUZHA-688001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 39043 of 2016 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1: TRUE COPY OF ANNUAL RETURN DATED 15.05.2010 FOR 2009-10 E-FILED BEFORE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2: TRUE COPY OF ANNUAL RETURN DATED 26.04.11 FOR THE YEAR 2010-11 E-FILED BEFORE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 30.03.2016 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 10-11 DATED 30.03.2016 ISSUED BY 1ST RESPONDENT TO PETITIONER. EXHIBIT P5: TRUE COPY OF THE FORM 29 APPEAL MEMORANDUM DATED 18.10.16 PURSUANT TO ASSESSMENT ORDER FOR THE YEAR 2009-10 E-FILED BEFORE 2ND RESPONDENT BY PETITIONER. EXHIBIT P6: TRUE COPY OF THE FORM 29 APPEAL MEMORANDUM PURSUANT TO 2010-11 DATED 18.10.2016 E-FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P7: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY FOR THE YEAR 09-10 DATED 27.10.16 E-FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P8: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY FOR THE YEAR 2010-11 DATED 27.10.16 E-FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P9: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY 09-10 DATED 27.10.16 E-FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P10: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY FOR 2010-11 DATED 27.10.16 E- FILED BEFORE 2ND RESPONDENT BY THE PETITIONER WP(C).No. 39043 of 2016 (E) EXHIBIT P11: TRUE COPIES OF RR NOTICE DATED 03.08.2016 ISSUED U/S.7 OF THE RR ACT BY 3RD RESPONDENT FOR THE YEAR 2009-10 TO PETITIONER. EXHIBIT P12: TRUE COPY OF RR NOTICE DATED 03.08.2016 ISSUED U/S.7 OF THE RR ACT FOR THE YEAR 2010-11 BY 3RD RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No. 39043 of 2016 -------------------------------------- Dated this the 8th day of December, 2016 JUDGMENT Petitioner has filed Exts.P5 & P6 appeals, Exts.P7 & P8 applications for condonation of delay and Exts.P9 & P10 applications for stay before the 2nd respondent. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P11 & P12. 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 applications & applications for delay condonation on merits within a specified time and in the meantime, recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: i) The 2nd respondent shall consider Exts.P7 & P8 W.P.(C) No. 39043 of 2016 -2- applications for delay condonation and Exts.P9 & P10 applications for stay filed along with the appeals within a period of one month from the date of receipt of a copy of this judgment. ii) In the meantime, the demand made in terms of Exts.P11 and P12 shall be kept in abeyance. Sd/- A.M. SHAFFIQUE JUDGE Scl/08.12.2016 "