Case LawHigh Court › In Commissioner Of Income Tax v. Chhabil

In Commissioner Of Income Tax v. Chhabil

High Court 26 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
In Commissioner Of Income Tax v. Chhabil
Date of order
26 Sep 2018
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In In Commissioner Of Income Tax v. Chhabil, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN WEDNESDAY,THE 26TH DAY OF SEPTEMBER 2018 / 4TH ASWINA, 1940WP(C).No. 24113 of 2018 PETITIONER: RAJENDRAKUMARAGED 42 YEARSS/O.GOPALAKRISHNAN, PUTHENVEEDU, CHERPPULASSERY P.O.,PALAKKAD. BY ADV. SRI.I.DINESH MENON RESPONDENTS: 1THE STATE TRANSPORT AUTHORITYTHIRUVANANTHAPURAM-695014.THIRUVANANTHAPURAM-695014. 5ADDL.R5. N.S.GIRIJANDANNARAKODE HOUSE, 12/310, THENUR POST, PAVALI, PALAKKAD. (WITH S/C KL 9/Y 9779) (IMPLEADED AS PER ORDER DATED 13.08.2018 IN IA 13576/18.)NARAKODE HOUSE, 12/310, THENUR POST, PAVALI, PALAKKAD. (WITH S/C KL 9/Y 9779) (IMPLEADED AS PER ORDER DATED 13.08.2018 IN IA 13576/18.) BY ADVS. SMT.R.PADMAKUMARISRI.G.PRABHAKARANSRI.STALIN PETER DAVIS OTHER PRESENT: SRI K.P.HARISH,SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner who is a stage carriageoperator holding Ext.P1 permit in respect of stagecarriages bearing Registration No.KL-51/E-8008 onthe route Palakkad-Guruvayur as well as Ext.P2permit in respect of stage carriage bearingregistration No.KL-51/G-2003 on the route Chalavara-Guruvayur, operating as Limited StopOrdinary Service with a settled set of timingshas filed this writ petition under Article 226 ofthe Constitution of India, seeking a writ ofcertiorari to quash Ext.P10 notice dated10.07.2018 of the 2[nd] respondent Secretary ofRegional Transport Authority, Palakkad and a writof mandamus commanding the said respondent toconsider Ext.P12 objection relating to the serviceof the 4[th] respondent, on the route Palakkad-Guruvayur, in respect of her stage carriagebearing Registration No.KL-51/E-8008, operating asExpress Service, for allotment of running time atthe rate of 1.75 minutes per km as provided for in Ext.P11 circular dated 21.04.2018, in the timingconference which is scheduled to be held on21.07.2018.2.On 20.07.2018, while issuing notice on admission to the 4[th] respondent, this Court passedthe following order: The learned Senior GovernmentPleader takes notice on admission forrespondents 1 to 3. Issue urgent noticeon admission by special messenger to the4[th] respondent returnable by 24.07.2018. 2.The learned Senior GovernmentPleader, on instructions, from the 2[nd]respondent Secretary of the RegionalTransport Authority would submit thatthe petitioner can participate in thetiming conference scheduled to conveneon 21.07.2018 and raise his objections,if any.3.The learned Senior GovernmentPleader to file statement/counteraffidavit.4.Any decision taken in thetiming conference scheduled to be heldon 21.07.2018 pursuant to Ext.P10notice, in so far as it relates to thestage carriage bearing registration No.KL-50/E-6622 of the 4[th] respondent (Sl.No.2 in Ext.P10) shall be subject to the outcome of this writ petition.List on 24.07.2018. 3.On 26.07.2018, one N.S. Girijanandan filed I.A.No.13576/2018, seeking an order to implead him as additional 5[th] respondent. The saidapplication was allowed on 13.08.2018. Thereafter, on08.08.2018,thepetitionerfiled I.A.No.14476/2018 seeking an order to amend the writ petition by incorporating a challenge against proceedings of the 2[nd]respondent bearingNo.C3/182/2016P dated 21.07.2018 and another application namely, I.A.No.14477/2018 seeking an order to stay the operation of the saidproceedings dated 21.07.2018, pending disposal ofthe writ petition. 4.Heard the learned counsel for the petitioner, the learned Senior Government Pleaderappearing for respondents 1 to 3 and also thelearned Counsel for the party respondents. 5.The relief sought for in this writ filed I.A.No.13576/2018, seeking an order to implead him as additional 5[th] respondent. The saidapplication was allowed on 13.08.2018. Thereafter, on08.08.2018,thepetitionerfiled I.A.No.14476/2018 seeking an order to amend the writ petition by incorporating a challenge against proceedings of the 2[nd]respondent bearingNo.C3/182/2016P dated 21.07.2018 and another application namely, I.A.No.14477/2018 seeking an order to stay the operation of the saidproceedings dated 21.07.2018, pending disposal ofthe writ petition. 4.Heard the learned counsel for the petitioner, the learned Senior Government Pleaderappearing for respondents 1 to 3 and also thelearned Counsel for the party respondents. 5.The relief sought for in this writ petition is confined to the timing conferencescheduled to be held on 21.07.2018, in terms ofExt.P10 notice. During the pendency of this writpetition, the timing conference has already beenconvened. The decision taken in that timingconference is sought to be challenged in this writpetition by way of an amendment. 6.The fact that the aforesaid proceedingsdated 21.07.2018 of the 2[nd] respondent is revisableunder Section 90 of the Motor Vehicles Act, 1988is not in dispute. If the petitioner is feelingaggrieved by the said proceedings of the 2[nd]respondent it is for him to invoke the statutoryremedy available under Section 90 of the Act. 7.In Commissioner of Income Tax V. Chhabil Das Agarwal [(2014) 1 SCC 603] the Apex Court reiterated that, non-entertainment of a writpetition under Article 226 of the Constitution ofIndia when an efficacious alternative remedy isavailable is a rule of self-imposed limitation. It is essentially a rule of policy, convenience anddiscretion rather than a rule of law. Undoubtedly,it is within the discretion of the High Court togrant relief under Article 226 of the Constitutionof India, despite the existence of alternativeremedy. However, High Court must not interfere ifthere is an adequate efficacious alternativeremedy available to the petitioner and he hasapproached the High Court without availing thesame, unless he has made out an exceptional casewarranting such interference or there existssufficient ground to invoke the extraordinaryjurisdiction under Article 226. 8.In Pavithran V. State of Kerala (2009 (4)KHC 4), a Full Bench of this Court held that,whenever an adverse order is passed against aperson, unless the same is challenged before theappropriate forum, within the prescribed timelimit, the said order will become final. In the result, this writ petition stands dismissed as not maintainable without prejudice to the right of the petitioner to challengeproceedingsbearingNo.C3/182/2016Pdated21.07.2018 of the 2[nd] respondent before the State Transport Appellate Tribunal by invoking thestatutory remedy under Section 90 of the Act. I.A.Nos.14476/2018 and 14477/2018 will stand closed without prejudice to the aforesaid right ofthe petitioner. All legal and factual contentions raised by the petitioner are left open to be raised beforethe State Transport Appellate Tribunal atappropriate stage. Sd/- ANIL K.NARENDRAN, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE PERMIT OF KL-51 E 8008 DATED 26.05.2016 EXHIBIT-P2 TRUE COPY OF THE PROCEEDINGS DATED 11.10.2000 EXHIBIT-P3 TRUE COPY OF THE PERMIT OF KL-51G 2003 DATED 14.3.2016 EXHIBIT-P4 TRUE COPY OF THE PROCEEDINGS DATED 16.9.1998 EXHIBIT-P5 TRUE COPY OF THE PROCEEDINGS DATED 29.7.2011 EXHIBIT-P6 TRUE COPY OF THE ORDER IN MVARP NO.296/11 DATED 19.11.2016. EXHIBIT-P7 TRUE COPY OF THE ORDER IN MVARP NO.91/2016 DATED 11.1.2017. EXHIBIT-P8 TRUE COPY OF THE JUDGMENT IN OPC 428-17 DATED 22.2.17 EXHIBIT-P9 TRUE COPY OF THE ORDER IN RP 350/17 DATED 18.9.17 EXHIBIT-P10 TRUE COPY OF THE NOTICE DATED 10.7.2018 EXHIBIT-P11 TRUE COPY OF THE STA DECISION DATED 21.4.2018 Sd/- ANIL K.NARENDRAN, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE PERMIT OF KL-51 E 8008 DATED 26.05.2016 EXHIBIT-P2 TRUE COPY OF THE PROCEEDINGS DATED 11.10.2000 EXHIBIT-P3 TRUE COPY OF THE PERMIT OF KL-51G 2003 DATED 14.3.2016 EXHIBIT-P4 TRUE COPY OF THE PROCEEDINGS DATED 16.9.1998 EXHIBIT-P5 TRUE COPY OF THE PROCEEDINGS DATED 29.7.2011 EXHIBIT-P6 TRUE COPY OF THE ORDER IN MVARP NO.296/11 DATED 19.11.2016. EXHIBIT-P7 TRUE COPY OF THE ORDER IN MVARP NO.91/2016 DATED 11.1.2017. EXHIBIT-P8 TRUE COPY OF THE JUDGMENT IN OPC 428-17 DATED 22.2.17 EXHIBIT-P9 TRUE COPY OF THE ORDER IN RP 350/17 DATED 18.9.17 EXHIBIT-P10 TRUE COPY OF THE NOTICE DATED 10.7.2018 EXHIBIT-P11 TRUE COPY OF THE STA DECISION DATED 21.4.2018 EXHIBIT-P12 TRUE COPY OF THE REQUEST DATED 17.7.2018.RESPONDENTS' EXHIBITS : NIL // TRUE COPY // PA TO JUDGE RR
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