Wp(C)/12691/2017 Of V.s. Ponnachan v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 10TH DAY OF APRIL 2017/20TH CHAITHRA, 1939 W.P(C).No.12691 of 2017 (J)------------------------------------- PETITIONER(S):- ------------- V.S. PONNACHAN, PROPRIETOR, SARAVANA STORES,AVALOOKUNNU P.O., ALAPPUZHA - 688 006. BY ADVS.SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT(S):- -------------- 1.THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, CIVIL STATION ANNEX, ALAPPUZHA - 688 011. 2.THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA - 688 011. 3.THE DEPUTY THAHSILDAR (R.R), AMBALAPPUZHA TALUK OFFICE, ALAPPUZHA - 688 001.AMBALAPPUZHA TALUK OFFICE, ALAPPUZHA - 688 001. R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDDIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- APPENDIX PETITIONER(S)' EXHIBITS:--------------------------EXT.P1 TRUE COPY OF THE ANNUAL RETURN DATED 22.05.10 FOR THE YEAR 2009-10 e-FILED BEFORE THE 1ST RESPONDENT THROUGHKVATIS BY THE PETITIONER.EXT.P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 29.02.2016ISSUED FOR THE YEAR 2009-10 BY THE 1ST RESPONDENTTO THE PETITIONER.EXT.P3 TRUE COPY OF THE REPLY FILED BY THE PETITIONER AGAINSTEXT.P2 NOTICE BEFORE 1ST RESPONDENT. EXT.P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2016 FOR THE YEAR 2009-10 ISSUED BY 1ST RESPONDENT TO THE PETITIONER.EXT.P5 TRUE COPY OF THE FORM 29 APPEAL MEMORANDUM AGAINST EXBT.P4DATED 18.10.16 e-FILED BEFORE THE 2ND RESPONDENT BYTHE PETITIONER.EXT.P6 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DTED 18.10.16 FOR THE YEAR 2009-10 e-FILED BEFORE 2ND RESPONDENT BY THE PETITIONER.EXT.P7 TRUE COPY OF RR NOTICE DAFTED 03.08.2016 ISSUED U/S.7 & 34OF THE RR ACT FOR THE YEAR 2009-10 BY 3RD RESPONDENT TO THE PETITIONER.EXT.P8 TRUE COPY OF THE CONDITIONAL STAY ORDER DT.1.3.2017 FOR THE YEAR 2009-10 ISSUED BY 2ND RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS:--------------------------NIL. vku/-[true copy] K. Vinod Chandran, J ---------------------------------------- W.P.(C).No.12691 of 2017-J ----------------------------------------- Dated this the 10[th] day of April, 2017 JUDGMENT The petitioner's contention in the appeal filed against theassessment order is that the assessment is barred by limitation. Theassessment is of the year 2009-10. The pre-assessment notice wasissued on 29.02.2016. However, the present challenge is only toExhibit P8 conditional order passed by the first appellate authority. 2. In the above circumstance, without any observation onthe merits, it is only appropriate that the first appellate authorityconsiders the appeal and till then, there shall be a stay of recovery. The writ petition is allowed. vku/- Sd/- K.Vinod ChandranJudge. [ true copy ]