Wp(C)/10185/2016 Of E.m.ibrahim v. The Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 17TH DAY OF MARCH 2016/27TH PHALGUNA, 1937 WP(C).No. 10185 of 2016 (W) ---------------------------- PETITIONER: ------------------ E.M.IBRAHIM, PROPRIETOR, M/S.SUPER ONE CURRY POWDER, KUNDUKAD, KIZHAKKENCHERRY(PO), ALATHUR, PALAKKAD. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, ALATHUR - 678 541. COMMERCIAL TAX OFFICER, ALATHUR - 678 541. 2. THE KERALA VALUE ADDED TAX ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD - 678 004. ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD - 678 004. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR - 678 104. BY GOVERNMENT PLEADER SMT.LILLY.K.T THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 10185 of 2016 (W) ---------------------------------------- APPENDIX PETITIONERS’ EXHIBITS: EXT. P1 :TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 23.3.2015.1ST RESPONDENT FOR THE YEAR 2009-10 DATED 23.3.2015. EXT. P2 :TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY ASSISTANT COMMISSIONER (APPEALS), PALAKKAD DATED 30.11.2015.COMMISSIONER (APPEALS), PALAKKAD DATED 30.11.2015. EXT. P3 :TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.2.2016.2ND RESPONDENT DATED 5.2.2016. EXT. P4 :TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 5.2.2016.BEFORE THE 2ND RESPONDENT DATED 5.2.2016. EXT. P5 :TRUE COPY OF THE STAY ORDER PASSED BY THE 2ND RESPONDENT DATED 17.2.2016.DATED 17.2.2016. EXT. P6 :TRUE COPY OF THE JUDGMENT IN WP(C).NO.15707 OF 2015 DATED 28.5.2015. DATED 28.5.2015. EXT. P7 :TRUE COPY OF THE PAYMENT OF CHALAN NO.340 DATED 15.6.2015. EXT. P8 :TRUE COPY OF THE PAYMENT OF CHALAN NO.85 DATED 15.7.2015. EXT. P9 :TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 28.4.2015.REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 28.4.2015. RESPONDENTS' EXHIBITS:NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.10185 of 2016 .............................................................Dated this the 17[th] day of March, 2016 J U D G M E N T The challenge in the writ petition is against Ext.P5conditional order of stay passed by the 2[nd] respondent in stayapplications filed along with an appeal against an order of the 1[st]appellate authority under the Kerala Value Added Tax Act. Thegrievance of the petitioner is essentially that while passing Ext.P5order, the 2[nd] respondent Tribunal did not exercise its discretionvalidly. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the bar and taking noteof the grounds of appeal in Ext.P3 appeal memorandum submittedon behalf of the petitioner wherein no grounds have been statedwarranting an interference with the impugned order, the 2[nd] W.P.(C). No.10185 of 2016 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the bar and taking noteof the grounds of appeal in Ext.P3 appeal memorandum submittedon behalf of the petitioner wherein no grounds have been statedwarranting an interference with the impugned order, the 2[nd] W.P.(C). No.10185 of 2016 respondent Tribunal had no option except to direct the payment of1/3[rd] of the total due amount, after excluding the amounts alreadydeposited by the petitioner before the 1[st] appellate authority. Thelearned counsel for the petitioner submits that the financialhardship of the petitioner was not taken into account and presentlythe business is closed and the petitioner is not able to generateany money. Taking note of this financial difficulty urged on behalfof the petitioner, I direct that, if the petitioner pays an amount ofRs.1,00,000/- on or before 30.04.2016, then the same shall betreated as in compliance with the directions in Ext.P5 order andthe 2[nd] respondent shall proceed to consider the appeal on merits. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE