Sri.vijay v. Paul

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY, THE 15TH DAY OF MAY 2018 / 25TH VAISAKHA, 1940 WA.No. 961 of 2018 IN WPC. 8378/2018 AGAINST THE JUDGMENT IN WP(C) 8378/2018 of HIGH COURT OF KERALA DATED 13-03-2018 APPELLANT(S) M/S.MALABAR SANDS AND STONES (P) LTD. PAN; AAGCM186Q, PARAPPA, P.O. KATTAPARAMBA, KANNUR - 670 571, REPRESENTED BY ITS MANAGING DIRECTOR, HARIS CHARATTIADAN, AGED 47, S/O. MEMI. BY ADVS.SRI.SANTHOSH MATHEW SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.VIJAY V. PAUL SMT.KARTHIKA MARIA SMT.MARIA ROY RESPONDENT(S): 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI O/O. THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, COCHIN - 682 011. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 AAYAKAR BHAVAN (NORTH BLOCK), KOZHIKODE - 673 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX Annexure A: True copy of the interim order dated 13/4/2018 in W.P.(C) No. 4022 of 2017 of the learned Sngle Judge of this Honorable Court. Annexure B: true copy of the copy of the intimation given to the Assistant Commissioner of income tax alongwith the challan evidencing payment of Rs. 47,50,000/- by the petitioner. Annexure C: True copy of the Interim Order passed on 27/4/2018 in W.A.No.924/2018 of this Honourable Court. Annexure D: True copy of the request dated 22/3/2018 made by the Appellant for rectification of the mistake in the Assessment order for the year 2013-14 of the Assessment to the Asst.Commissioner of income Tax Annexure E: True copy of the request dated 22/3/2018 made by the Appellant for rectification of the mistake in the Assessment order for the year 2014-15 of the Assessment to the Asst.Commissioner of Income Tax. Annexure F: True copy of the request dated 22/3/2018 made by the Appellant for rectification of the mistake in the Assessment order for the year 2015-16 of the Assessment to the Asst.Commissioner of Income Tax. RESPONDENTS' EXTS:NIL ms \\TRUE COPY// PS to Judge A.MUHAMED MUSTAQUE & ASHOK MENON, JJ. =========================W.A.No.961/2018~~~~~~~~~~~~~~~~~~~~~~~~~Dated this the 15[th] day of May, 2018 J U D G M E N T A.Muhamed Mustaque, J. This appeal is directed against the orderpassed by the learned Single Judge, who grantedrelief to the appellant to discharge the liabilitytowards income tax in 12 equal monthly instalments.The appellant was directed to pay first of suchinstalment on or before 16/4/2018. 2.It is submitted at the Bar by the learnedcounsel for the appellant that the appellant hadalready remitted the first instalment within timeand they now seek indulgence of this Court toenlarge the instalments to 24, pointing out thefinancial difficulties faced by them. The learnedStanding Counsel for the respondents opposed thesaid prayer stating that the facts involved in thismatter would clearly point out that such indulgenceis unwarranted. WA 961/2018 -:2:- 3.Anyhow, taking note of the huge liabilitycast upon the appellant, we are of the view thatthe appellant should be given 20 instalments to payoff the balance amount due after the deduction ofthe payment already effected. Ordered accordingly. With the above modification, the writ appeal isdisposed. The first of such instalment shall bepaid on or before 25/5/2018 followed by everymonth. Sd/- A.MUHAMED MUSTAQUE, JUDGE Sd/- ASHOK MENON, JUDGE ms