Wp(C)/1471/2014 Of Little Flower Monastery v. The Appellate Assistant Commissioner Of Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 3RD DAY OF MARCH 2014/12TH PHALGUNA, 1935 WP(C).No. 1471 of 2014 (H) --------------------------- PETITIONER: ------------------------ LITTLE FLOWER MONASTERY, MOOKKANNUR P.O, PIN-683 577, REPRESENTED BY THE SUPERIOR. BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS SRI.N.SUNIL RESPONDENTS: ----------------------------- 1. THE APPELLATE ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX BHAVAN, NEAR SHIPYARD, M.G ROAD, ERNAKULAM, KOCHI-682 015 2. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER-II, ANGAMALY-683 572 ANGAMALY-683 572 3. THE SPECIAL TAHSILDAR, (REVENUE RECOVERY),ALUVA, PIN-631 101 *ADDL.R4 IMPLEADED *R4: DEPUTY COMMISSIONER OF APPEALS, DATED 3/3/2014 IN WPC. DATED 3/3/2014 IN WPC. ERNAKULAM- IS SUO- MOTU IMPLEADED AS PER JUDGMENT BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 03-03-2014, THE COURT ON THE SAME DAY DELIVERED THE WP(C).No. 1471 of 2014 (H) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:-TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DTD 22/2/1994 P2:-TRUE PHOTOCOPY OF AITA NO.26/1994 FILED BY THE PETITIONER BEFORE THE IST RESPONDENTTHE IST RESPONDENT P3:-TRUE PHOTOCOPY OF THE STAY ORDER DTD 5/10/1994 PASSED BY THE IST RESPONDENTRESPONDENT P4:-TRUE COPY OF THE NOTICE DTD 20/11/1995 ISSUED BY THE IST RESPONDENT FIXING THE HEARING OF THE APPEALRESPONDENT FIXING THE HEARING OF THE APPEAL P5:-TRUE COPY OF THE LETTER DTD 22/11/2013 SENT BY THE 3RD RESPONDENT P6:-TRUE COPY OF THE REPRESENTATION DTD 5/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENTPETITIONER BEFORE THE IST RESPONDENT RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.C. No.1471 OF 2014 --------------------------------------- Dated this the 3[rd] day of March, 2014. JUDGMENT Ext.P1 assessment order was passed as early as on 21.02.1994; being aggrieved of which, the petitioner approachedthe 1[st] respondent by filing Ext.P2 Appeal (numbered as AITANo.26/1994), also filing an Interlocutory Application for stay.After considering the I.A. for stay, Ext.P3 interim order waspassed on 05.10.1994 and subsequently, the petitioner wasserved with Ext.P4 notice dated 20.11.1995, fixing the date ofhearing of the Appeal. The matter is still to be finalised, pursuantto the hearing held as notified vide Ext.P4. 2. On a fine morning, the petitioner was served with Ext.P5 notice dated 20.11.2013, sent by the 3[rd] respondent, asking thepetitioner to satisfy a sum of Rs.3,10,925/- (Rupees Three lakhsten thousand nine hundred and twenty five only). Immediately,the petitioner approached the 1[st] respondent by filing Ext.P6representation, referring to the hearing of the appeal on W.P.C.No.1471 of 2014 28.11.1995 and the fact that no final orders were passed in theappeal. But on further enquiry, it was informed that the matterwas remanded by the Appellate Authority as per order dated12.03.1996, but no consequential order was stated as passed. Assuch, the coercive proceedings by way of Ext.P5 are not liable tobe pursued any further. Since the request made by the petitionerin this regard was not positively dealt with by the concernedauthority, the petitioner is constrained to approach this Court byfiling this writ petition. 4. Heard the learned Government Pleader as well. W.P.C.No.1471 of 2014 28.11.1995 and the fact that no final orders were passed in theappeal. But on further enquiry, it was informed that the matterwas remanded by the Appellate Authority as per order dated12.03.1996, but no consequential order was stated as passed. Assuch, the coercive proceedings by way of Ext.P5 are not liable tobe pursued any further. Since the request made by the petitionerin this regard was not positively dealt with by the concernedauthority, the petitioner is constrained to approach this Court byfiling this writ petition. 4. Heard the learned Government Pleader as well. 5. Despite several adjournments given, no statement hasbeen filed as to the factual particulars. The learned GovernmentPleader appearing for the respondents submits on instructionsthat the relevant file pertaining to the appeal bearing No. AITANo.26/1994, could not be traced out and that the only recordnow available with the concerned authority is Ext.P3 interimorder for stay. This being the position, it is stated that, therespondents are not in a position to confirm whether the W.P.C.No.1471 of 2014 Appellate Authority had already considered the matter andremanded the same as contended by the petitioner by passingorder on 12.03.1996. The learned Government Pleader alsopoints out that the competent authority to consider the appeal ason date is Deputy Commissioner of Appeals, Ernakulam and notthe 1[st] respondent. In the above circumstances, there is no other alternative,but to direct the competent authority to reconstruct the filepertaining to Exts.P2 and P3, by treating the documentsproduced along with the writ petition, give a fresh opportunity ofhearing to the petitioner and pass appropriate orders inaccordance with law, at the earliest. The proceedings as aboveshall be finalised at the earliest, at any rate, within 'threemonths' from the date of receipt of a copy of this judgment. Soas to facilitate such exercise, the Deputy Commissioner ofAppeal, Ernakulam is 'suo motu' impleaded in the party array asadditional 4[th] respondent and the learned Government Pleaderentered appearance on behalf of the said addl. 4[th] respondent as well. Coercive proceedings pursuant to Ext.P5 shall be kept inabeyance, till finalisation of the proceedings as above. Petitioner shall produce a copy of this judgment, along witha copy of the writ petition, before the addl. 4[th] respondent, forfurther steps. The writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE