Wp(C)/13538/2012 Of S.soman v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 13TH DAY OF JUNE 2012/23RD JYAISHTA 1934 WP(C).No. 13538 of 2012 (N) --------------------------------------- PETITIONER(S): ---------------------- S.SOMAN, AGED 62 YEARS SREE VALSAM APARTMENTS, PONNOTH ROAD, KOCHI 682017 BY ADV. SRI.JIJO PAUL KALLOOKKARAN RESPONDENT(S): ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 2ND FLOOR, THARAKKANDOM CENTRE, BANERJI ROAD KOCHI 582018 2. TAX RECOVERY OFFICER, INCOME TAX, RANGE - 2, INCOME TAX, RANGE - 2, ROOM NO 312, C.R BUILDING, I S PRESS ROAD, KOCHI 682018 3. THE COMMISSIONER OF INCOME TAX(CENTRAL) O/O.CHIEF COMMISSIONER OF INCOMER TAX, C.R BUILDING, IS BUILDING, KOCHI 682018 4. THE CHIEF COMMISSIONER OF INCOME TAX C.R BUILDING IS PRESS ROAD KOCHI 682018 C.R BUILDING IS PRESS ROAD KOCHI 682018 5. V.GOPINATH SREERAGAM, S.NO 51, PLOT NO.48, BHIRAVU NAGAR, DHANORI ,PUNE, MAHARASHTRA BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-06-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.NO:13538/2012 APPENDIX PETITIONER'S EXHIBITS: EXT.P1:THE TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT, RESTRAINING THE PETITIONER FROM TRANSFERRING THE PROPERTIES, SIX IN NUMBER, DATED 01/06/2011.RESTRAINING THE PETITIONER FROM TRANSFERRING THE PROPERTIES, SIX IN NUMBER, DATED 01/06/2011. EXT.P2:THE TRUE COPY OF THE SHOW-CAUSE NOTICE OF THE 1ST RESPONDENT, DATED 22/09/2011RESPONDENT, DATED 22/09/2011 EXT.P3:THE TRUE COPY OF THE LETTER ADDRESSED TO THE 1ST RESPONDENT, DATED 28/09/2011RESPONDENT, DATED 28/09/2011 EXT.P4:THE TRUE COPY OF THE LETTER ADDRESSED TO THE 1ST RESPONDENT, DATED 28/09/2011RESPONDENT, DATED 28/09/2011 EXT.P5:THE TRUE COPY OF THE AGREEMENT FOR SALE BETWEEN THE PETITIONER AND THE 5TH RESPONDENT, DATED 10/10/2011PETITIONER AND THE 5TH RESPONDENT, DATED 10/10/2011EXT.P6:THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT, DATED 8/12/2011RESPONDENT, DATED 8/12/2011 EXT.P7:THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTIES, TWO IN NUMBER, AND ADDRESSED TO THE SUB REGISTRAR, MARDU, DATED 27/01/2012.ATTACHING THE PROPERTIES, TWO IN NUMBER, AND ADDRESSED TO THE SUB REGISTRAR, MARDU, DATED 27/01/2012. EXT.P8:THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTY AND ADDRESSED TO THE SUB REGISTRAR, MARADU, DATED 27/01/2012.ATTACHING THE PROPERTY AND ADDRESSED TO THE SUB REGISTRAR, MARADU, DATED 27/01/2012. EXT.P9:THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTIES TWO IN NUMBER, ADDRESSED TO THE SUB REGISTRAR, ERNAKULAM, DATED 27/01/2012ATTACHING THE PROPERTIES TWO IN NUMBER, ADDRESSED TO THE SUB REGISTRAR, ERNAKULAM, DATED 27/01/2012 EXT.P10:THE TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT, ATTACHING THE PROPERTIES THREE IN NUMBER, AND ADDRESSED TO SUB REGISTRAR PARUR, DATED 27/01/2012.ATTACHING THE PROPERTIES THREE IN NUMBER, AND ADDRESSED TO SUB REGISTRAR PARUR, DATED 27/01/2012. EXT.P11:THE TRUE COPY OF THE REPRESENTATION OF THE PETITIONER, ADDRESSED TO THE 4TH RESPONDENT, DATED 23/05/2012.ADDRESSED TO THE 4TH RESPONDENT, DATED 23/05/2012. MJL WPC.NO:13538/2012 EXT.P12:THE TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT AND ADDRESSED TO THE 3RD RESPONDENT, DATED 28/05/2012RESPONDENT AND ADDRESSED TO THE 3RD RESPONDENT, DATED 28/05/2012 EXT.P13:THE TRUE COPY OF THE LAWYER-NOTICE DATED 26/05/2012. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ P A TO JUDGE P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C).No.13538 of 2012 ---------------------------------------- Dated this the 13[th] day of June, 2012JUDGMENT EXT.P11:THE TRUE COPY OF THE REPRESENTATION OF THE PETITIONER, ADDRESSED TO THE 4TH RESPONDENT, DATED 23/05/2012.ADDRESSED TO THE 4TH RESPONDENT, DATED 23/05/2012. MJL WPC.NO:13538/2012 EXT.P12:THE TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT AND ADDRESSED TO THE 3RD RESPONDENT, DATED 28/05/2012RESPONDENT AND ADDRESSED TO THE 3RD RESPONDENT, DATED 28/05/2012 EXT.P13:THE TRUE COPY OF THE LAWYER-NOTICE DATED 26/05/2012. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ P A TO JUDGE P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C).No.13538 of 2012 ---------------------------------------- Dated this the 13[th] day of June, 2012JUDGMENT The petitioner has approached this Court seeking for a direction to be given to the third respondent for consideringExt.P11 and pass appropriate orders for redressal of thegrievances. The learned counsel for the petitioner submits thatthe liability mulcted upon the petitioner under the relevantprovisions of Income Tax Act is proposed to be cleared bycausing the sale of some item of the property belonging to thepetitioner; for which an agreement has already been entered intowith a prospective purchaser as borne by Ext.P5. It is with thisintent that the permission of the Income Tax Authorities has beensought for vide Ext.P11, which has been forwarded by the fourthrespondent to the appropriate authority (third respondent) videExt.P12. 2. The learned Standing Counsel for the respondentssubmits on instructions that the request made by the petitionervide Ext.P11 can be considered and an order shall be passed in W.P.C. No. 13538 of 2012 view of the urgent requirements put forth by the petitioner,particularly as to the expiry of the validity period of stamp papersprocured by the petitioner to causing the sale to be registered,subject to the sanction to be given by the Income Tax Authority. 3. In the said circumstances, the writ petition is disposed ofdirecting the petitioner to appear before the third respondent infurtherance to Ext.P11 at 11 A.M. on 20th of this month.Appropriate orders shall be passed by the third respondent, onExt.P11 in accordance with law, forthwith and communicate theposition to the petitioner. It will be for the petitioner to pursuethe matter further, in terms of the order sought to be passed bythe third respondent. P.R. RAMACHANDRA MENON, JUDGE. Kp/-