M/S. VARUNNI PLANTATIONS V. AGRICULTURAL INCOME TAX

WP(C)/2475/2014

AI Insights

The case involves M/S. Varunni Plantations, who filed a writ petition challenging the stay orders issued by the appellate authority, which required them to remit 30% of the tax demand. The petitioner argued against the stay orders, leading to the High Court's intervention. The court's primary concern was the prolonged delay in the appellate process and the financial burden imposed on the petitioner by the stay orders. The court decided to expedite the appellate process by setting a two-month deadline for the 2nd respondent to resolve the pending appeals, thereby maintaining the status quo until a decision was reached.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699354 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-07-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BOBBY JOHN
• Assessee Lawyers: K P AZEES; C AMRITA; T ARCHANA
• Keywords: Appellate Authority; Revenue recovery; Stay orders; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 11TH DAY OF JULY 2016/20TH ASHADHA, 1938 WP(C).No. 2475 of 2014 (H) --------------------------- PETITIONER(S): ------------- M/S. VARUNNI PLANTATIONS MUNDAKAI (PO), MEPPADI, WAYANAD, REP.BY MANAGING PARTNER ALEX K.BABU BY ADVS.SRI.K.P.ABDUL AZEES SMT.C.AMRITA SMT.T.ARCHANA RESPONDENT(S): -------------- 1. AGRICULTURAL INCOME TAX VAT CIRCLE, KALPETTA 673 121 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES , KOZHIKODE 673 032. 3. DEPUTY TAHSILDAR REVENUE RECOVERY, VYTHIRI 673 576 4. THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 001. 5. STATE OF KERALA REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. R1 TO R5 BY GOVERNMENT PLEADER SRI. BOBBY JOHN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11-07-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 2475 of 2014 (H) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1: COPY OF THE DECLARATION IN FORM 25 F FORMS MAS ENTERPRISES LTD , VANDANMEDU EXHIBIT P2: COPY OF THE DECLARATION IN FORM 25 FROM KERALA CARDAMOM PROCESSING AND MARKEING COMPANY LTD. THEKKADI, IDUKKI EXHIBIT P3: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 EXHIBIT P4: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 EXHIBIT P5: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 EXHIBIT P6: COPY OF THE PENALTY ORDER FOR THE YEAR 2009-10 EXHIBIT P7: COPY OF THE PENALTY ORDER FOR THE YEAR 2010-11 EXHIBIT P8: COPY OF THE PENALTY ORDER FOR THE YEAR 2011-12 EXHIBIT P9: COPY OF THE STAY ORDERS FOR THE YEAR 2009-10 VIDE VATA NO.1223/13 EXHIBIT P10: COPY OF THE STAY ORDERS FOR THE YEAR 2009-10 VIDE VATA NO.1226/13 EXHIBIT P11: COPY OF THE STAY ORDERS FOR THE YEAR 2010-11 VIDE VATA NO.1225/13 EXHIBIT P12: COPY OF THE STAY ORDERS FOR THE YEAR 2010-11 VIDE VATA NO.1227/13 EXHIBIT P13: COPY OF THE STAY ORDERS FOR THE YEAR 2011-12 VIDE VATA NO.1224/13 EXHIBIT 14: COPY OF THE STAY ORDERS FOR THE YEAR 2011-12 VIDE VATA NO.1228/13 EXHIBIT P15: COPY OF THE REVENUE RECOVERY NOTICE DR-16/ST//13-14 DATED 26/12/2013-14 FOR THE YEAR 2009-10 WP(C).No. 2475 of 2014 (H) EXHIBIT P16: COPY OF THE REVENUE RECOVERY NOTICE DR-15/ST//13-14 DATED 26/12/2013-14 FOR THE YEAR 2010-11 EXHIBIT P17: COPY OF THE REVENUE RECOVERY NOTICE DR-14/ST//13-14 DATED 26/12/2013-14 FOR THE YEAR 2011-12 RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A.TO JUDGE bp A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C).No.2475 of 2014 ----------------------------------- Dated this the 11th day of July, 2016 J U D G M E N T This writ petition has been filed challenging the stay orders passed by the appellate authority as per Exts.P9 to P14, by which the petitioner was called upon to remit 30% of the demand. While admitting the writ petition on 21.02.2014, an interim order was granted as prayed for. 2. Having regard to the fact that the matter was pending before the appellate authority for quite a long time, it would be appropriate that a direction is issued to dispose of the appeals as early as possible. In the result, this writ petition is disposed of as under : The 2nd respondent shall dispose of the appeals within a period of two months from the date of receipt of a copy of this judgment. Until such time, the interim order shall remain in force. Sd/- A.M.SHAFFIQUE, JUDGE AV "