Wp(C)/15204/2020 Of Tropical Plantations Ltd v. The Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 22 DAY OF AUGUST 2023 / 31ST SRAVANA, 1945WP(C) NO. 15204 OF 2020 PETITIONER/S: TROPICAL PLANTATIONS LTD.TELEGRAPH ROAD, KOTTAYAM 686 001 REPRESENTED BY ITS DIRECTOR MR. P.T THOMASBY ADV RAMESH CHERIAN JOHN RESPONDENT/S: THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICERO/O THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KANJIRAPPALLY 686 507BY ADV GOVERNMENT PLEADER OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON22.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Dated this the 22[nd] day of August, 2023 1.This writ petition has been filed under Article 226 ofthe Constitution of India, seeking the following prayers:- “i)To issue a writ of certiorari or otherappropriate writ or direction quashing Ext.P2order to the extent of not granting interestunder Section 68(4) of the Act and Ext.P5orderrejectingtheapplicationforrectification. ii)Declare that the petitioner is entitled tointerest @ 15% under Section 68(4) of the Acton the refund which has arisen pursuant toExt.P1 appellate order which has becomefinal. iii)Issue a writ of mandamus or otherappropriate writ or direction to therespondent to reconsider Ext.P4 applicationand issue the interest due to the petitionerunder Section 68(4) of the Act as computedtherein as expeditiously as possible.” 2. The assessment on the income of the petitioner for the assessment year 2009-2010 was completed by orderdated 23.12.2011 under Section 39(5) of the KeralaAgricultural Income Tax Act, 1991(‘the Act’ for short). WP(C) NO. 15204 OF 2020 3 Being aggrieved by the said assessment order, thepetitioner filed an appeal before the Deputy Commissioner(Appeals) -II Commercial Taxes, Kottayam who was ondeputation to Ernakulam. The appellate authority by orderdated 14.05.2013 allowed the appeal and set aside theassessment order and directed the assessing authority torevise the assessment order for the assessment year 2009– 2010 in the light of the submission made by the assesseeto the appellate authority. On demand, the assessingauthority passed the order only on 29.02.2020. The excessamount paid by the petitioner to the extent of Rs.1,64,122/- adjusted towards the demand, made as per theorder dated 23.12.2011, under Section 37(1) of the Act. 3.The petitioner was asked to pay an amount ofRs.2,17,685/- as the accrued interest for the non paymentof advance tax by the order dated 23.12.2011. Howeverthe petitioner did not challenge this order by levyinginterest. The petitioner thereafter filed an applicationdated 06.06.2020 claiming interest under Section 68(4) of 4 the Act on the excess amount paid by the petitioner fromthe date of refund ie 07.05.2014 to 03.06.2020 ie; the dateof which the assessment order was modified in pursuanceto the petitioner. Learned counsel for the petitionersubmitted that decision has been taken on the saidapplication whether rectification order dated 16.06.2020has been passed without taking note of the application ofthe petitioner dated 06.06.2020. By the order dated16.06.2020, Exhibit P5, the demand of balance tax amountof Rs.53,563/- has been raised on the petitioner and theapplication of the petitioner has been rejected withoutconsidering the contentions raised in the application, therectification order has been passed. 5. Considering the fact that the impugned order (Ext.P5) has been passed without adverting to thecontention raised by the petitioner in his application dated06.06.2020, this Court deem it appropriate to allow thiswrit petition and set aside the impugned order, Ext.P5 andremand the case back to the assessing authority, to 5 5. Considering the fact that the impugned order (Ext.P5) has been passed without adverting to thecontention raised by the petitioner in his application dated06.06.2020, this Court deem it appropriate to allow thiswrit petition and set aside the impugned order, Ext.P5 andremand the case back to the assessing authority, to 5 consider the claim of the petitioner in accordance with thelaw and pass fresh reasoned and speaking order. Thepetitioner is directed to appear before the assessingauthority on 21.09.2023 with allthe relevant records forpassing fresh order as directed in this judgment. Sd/-DINESH KUMAR SINGHJUDGE SJ 6 APPENDIX OF WP(C) 15204/2020 PETITIONER EXHIBITSEXHIBIT P1 TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) dt 14-05-2013 EXHIBIT P2 TRUE COPY OF THE CONSEQUENTIAL ORDER DT 29-02-2020 PASSED BY THE RESPONDENT EXHIBIT P3TRUE COPY OF THE ORDER DT 23-12-2011 PASSED BY THE INSPECTING ASSISTANT COMMISSIONER EXHIBIT P3(a) TRUE COPY OF THE RELEVANT CHAPTER NAMELY CHAPTER X OF THE KERALA AGRICULTURAL INCOME TAX ACT, 1991 DEALING WITH REFUNDS, CONSEQUENT INTEREST AND PROVISION PROVIDING FOR SET OFF OF REFUNDS ETC. EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR RECTIFICATION DT 06-06-2020 FILED THROUGHTHE PETITIONER'S CHARTERED ACCOUNTANT.TRUE COPY OF THE ORDER NO. 2390021/2009-10 DT 16-06-2020 PASSED BY THE RESPONDENTTRUE COPY OF THE LETTER DT 20-06-2020 FILED BY THE PETITIONER THROUGH IT'S CHARTERED ACCOUNTANT. EXHIBIT P5 EXHIBIT P6