Sri.vijay v. Paul

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939 WP(C).No. 8378 of 2018 PETITIONER M/S.MALABAR SANDS AND STONES (P) LTD. PAN: , PARAPPA, P.O., KUTTAPARAMBA, 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 SMT.VEENA RAVEENDRAN RESPONDENTS: 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. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS EXHIBIT-P1: TRUE COPY OF THE INTERIM ORDER DATED 18.12.2017 IN W.P.(C) NO.4022 OF 2017 OF THIS HONOURABLE COURT.EXHIBIT-P2: TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2013-14 ALONG WITH CONNECTED NOTICES ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT.EXHIBIT-P3: TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2013-14 ALONG WITH CONNECTED NOTICES ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT.EXHIBIT-P4: TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2015-16 ALONG WITH CONNECTED NOTICES ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT.EXHIBIT-P5: TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH CONNECTED NOTICES ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT.EXHIBIT-P6: TRUE COPY OF THE CHART DETAILING THE BREAK-UP OF TAX PAYABLE WITH INTEREST FOR THE ASSESSMENT YEARS 2013-14, 2014-15, 2015-16 AND 2016-17 PREPARED BY THE PETITIONER.EXHIBIT-P7: TRUE COPY OF THE NOTICE DATED 22.1.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.EXHIBIT-P8: TRUE COPY OF THE NOTICE DATED 22.2.2018 ISSUED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2016-17.EXHIBIT-P9: TRUE COPY OF THE NOTICE ISSUED BY THE FIRST RESPONDENT DATED 8.12.2017 ISSUED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14, 2014-15 AND 2015-16. RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.8378 of 2018 --------------------------------------------------------------- Dated this the 13[th] day of March, 2018 J U D G M E N T RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.8378 of 2018 --------------------------------------------------------------- Dated this the 13[th] day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act.In terms of Exts.P2 to P5 orders, the petitioner is liable to pay asum of Rs.3,62,05,486/- towards tax. It is stated by thepetitioner that the said amount along with interest due thereonnow comes to Rs.6,14,12,920/-. The case of the petitioner isthat they were running a quarry and they could not operate thequarry for quite a long time for want of environmentalclearance. It is also stated by the petitioner that now, after aprolonged process, they have been issued environmentalclearance and consequently, they have restored the quarryingoperations. It is stated by the petitioner that since there wasno business for a quite long time, they are not in a position toliquidate the liability inlumpsum, and that if the petitioner isextended instalment facility, they can liquidate the liability. : 2 : The petitioner, therefore, seeks indulgence of this Court forpayment of the liability, the particulars of which are shown inExt.P6, in convenient instalments. 2.also the learned Standing Counsel for the respondents. Heard the learned counsel for the petitioner as Having regard to the facts and circumstances of thecase, especially the averments made in the writ petition as alsothe judgments rendered by this Court in similar and identicalmatters, I deem it appropriate to dispose of the writ petitionpermitting the petitioner to liquidate the liability with interestdue, in twelve equal monthly instalments, the first of which shallbe paid, on or before 16/04/2018. Needless to say that if thepetitioner commits default in payment of any one of theinstalments, the respondents will be free to realise the entiredues in lumpsum. Needless also to say that if the petitionermakes the payment as directed above, further coercive actionagainst the petitioner shall be deferred. Sd/- P.B.SURESH KUMAR JUDGE