Case Law › High Court › Wp(C)/18003/2016 Of M/S. Kavunkal Granit...

Wp(C)/18003/2016 Of M/S. Kavunkal Granites v. Agricultural Income Tax

High Court 24 May 2016 In favour of: Revenue

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

24 May 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Wp(C)/18003/2016 Of M/S. Kavunkal Granites v. Agricultural Income Tax, the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Hence this writ petition is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 24TH DAY OF MAY 2016/3RD JYAISHTA, 1938 WP(C).No. 18003 of 2016 (A) ---------------------------- PETITIONER(S): ------------------------ M/S. KAVUNKAL GRANITES (P) LTD.MALAYALAPUZHA-ERAM-P.O., PATHANAMTHITTA,REPRESENTED BY ITS MANAGING DIRECTOR,SABU KURIAKOSE. BY ADV. SRI.AJI V.DEV. RESPONDENT(S): ------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY-686 101.COMMERCIAL TAX OFFICER, RANNY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 012. COMMERCIAL TAXES, KOLLAM-691 012. 3. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, PIN-695 010. ADDITIONAL BENCH, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, PIN-695 010. 4. DEPUTY TAHSILDAR (RR), RANNY-686 101. RANNY-686 101. 5. VILLAGE OFFICER VADASSERIKARA-689 662. VADASSERIKARA-689 662. BY GOVERNMENT PLEADER SMT.K.T. LILLY. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18003 of 2016 (A) APPENDIX PETITIONER'S EXHIBITS:- P1 A COPY OF THE JUDGMENT IN WPC NO.38735/2015 DTD. 18.03.2016. P2 A COPY OF THE ASSESSMENT ORDER PASSED FOR APRIL/2014 DTD. 26.03.2015.DTD. 26.03.2015. P2(A) A COPY OF THE ASSESSMENT ORDER PASSED FOR MAY/2014 DTD. 17.04.2015.DTD. 17.04.2015. P2(B) A COPY OF THE ASSESSMENT ORDER PASSED FOR JUNE/2014 DTD. 17.04.2015.DTD. 17.04.2015. P2(C) A COPY OF THE ASSESSMENT ORDER PASSED FOR JULY/2014 DTD. 17.04.2015.DTD. 17.04.2015. P2(D) A COPY OF THE ASSESSMENT ORDER PASSED FOR AUGUST/2014 DTD. 17.04.2015.DTD. 17.04.2015. P2(E) A COPY OF THE ASSESSMENT ORDER PASSED FOR SEPTEMBER/2014 DTD. 17.04.2015.SEPTEMBER/2014 DTD. 17.04.2015. P2(F) A COPY OF THE ASSESSMENT ORDER PASSED FOR OCTOBER/2014 DTD. 17.04.2015.DTD. 17.04.2015. P2(G) A COPY OF THE ASSESSMENT ORDER PASSED FOR NOVEMBER/2014DTD. 17.04.2015.DTD. 17.04.2015. P2(H) A COPY OF THE ASSESSMENT ORDER PASSED FOR DECEMBER/2014DTD. 17.04.2015.DTD. 17.04.2015. P3 A COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT DTD. 26.12.2015.2ND RESPONDENT DTD. 26.12.2015. P4 A COPY OF THE SECOND APPEAL FILED FOR APRIL/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(A) A COPY OF THE SECOND APPEAL FILED FOR MAY/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(B) A COPY OF THE SECOND APPEAL FILED FOR JUNE/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(C) A COPY OF THE SECOND APPEAL FILED FOR JULY/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(D) A COPY OF THE SECOND APPEAL FILED FOR AUGUST/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(E) A COPY OF THE SECOND APPEAL FILED FOR SEPTEMBER/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(F) A COPY OF THE SECOND APPEAL FILED FOR OCTOBER/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(G) A COPY OF THE SECOND APPEAL FILED FOR NOVEMBER/2014 DTD. 25.01.2016.DTD. 25.01.2016. P4(H) A COPY OF THE SECOND APPEAL FILED FOR DECEMBER/2014 DTD. 25.01.2016.DTD. 25.01.2016. P5 A COPY OF THE STAY PETITION FILED FOR APRIL/2014 DTD.25.1.2016. P5(A) A COPY OF THE STAY PETITION FILED FOR MAY/2014 DTD.25.1.2016. P5(B) A COPY OF THE STAY PETITION FILED FOR JUNE/2014 DTD.25.1.2016. P5(C) A COPY OF THE STAY PETITION FILED FOR JULY/2014, DTD.25.1.2016. P5(D) A COPY OF THE STAY PETITION FILED FOR AUGUST/2014 DTD.25.01.2016.DTD.25.01.2016. P5(E) A COPY OF THE STAY PETITION FILED FOR SEPTEMBER/2014 DTD.25.01.2016.DTD.25.01.2016. P5(F) A COPY OF THE STAY PETITION FILED FOR OCTOBER/2014 DTD.25.01.2016.DTD.25.01.2016. P5(G) A COPY OF THE STAY PETITION FILED FOR NOVEMBER/2014 DTD.25.01.2016.DTD.25.01.2016. P4(H) A COPY OF THE SECOND APPEAL FILED FOR DECEMBER/2014 DTD. 25.01.2016.DTD. 25.01.2016. P5 A COPY OF THE STAY PETITION FILED FOR APRIL/2014 DTD.25.1.2016. P5(A) A COPY OF THE STAY PETITION FILED FOR MAY/2014 DTD.25.1.2016. P5(B) A COPY OF THE STAY PETITION FILED FOR JUNE/2014 DTD.25.1.2016. P5(C) A COPY OF THE STAY PETITION FILED FOR JULY/2014, DTD.25.1.2016. P5(D) A COPY OF THE STAY PETITION FILED FOR AUGUST/2014 DTD.25.01.2016.DTD.25.01.2016. P5(E) A COPY OF THE STAY PETITION FILED FOR SEPTEMBER/2014 DTD.25.01.2016.DTD.25.01.2016. P5(F) A COPY OF THE STAY PETITION FILED FOR OCTOBER/2014 DTD.25.01.2016.DTD.25.01.2016. P5(G) A COPY OF THE STAY PETITION FILED FOR NOVEMBER/2014 DTD.25.01.2016.DTD.25.01.2016. P5(H) A COPY OF THE STAY PETITION FILED FOR DECEMBER/2014 DTD.25.01.2016.DTD.25.01.2016. P6 A COPY OF THE RR NOTICE ISSUED IN FORM NO.1 DTD.11.11.2015. P6(A) A COPY OF THE RR NOTICE ISSUED IN FORM NO.10 DTD.11.11.2015. P7 A COPY OF THE STAY ORDER PASSED BY THE 3RD RESPONDENT DTD.18.03.2016.DTD.18.03.2016. RESPONDENT'S EXHIBITS:-NIL. //TRUE COPY// rs. P.S. TO JUDGE A.M.SHAFFIQUE, J W.P.C.No.18003 of 2016 ---------------------------------------- Dated this the 24[th] day of May 2016 J U D G M E N T Petitioner challenges Ext.P7 in so far as stay has beengranted on condition that the petitioner remits Rs.2,00,000/- eachin the cases pending and to furnish security for the balance taxamount within a period of thirty days from the date of receipt of acopy of the orders. 2.The main contention urged by the petitioner is thatthere is no valid consideration of the factual aspects involved inthe matter. Perusal of the impugned order would show that theauthority had considered the entire issue and formed an opinionthat there is a prima facie case. However, though the tax liabilityhad come to Rs.1,68,62,195/-, only a meager amount ofRs.2,00,000/- each was directed to be deposited. The main contention urged by the petitioner is that 3.Under such circumstances, I do not think that Ext.P7calls for any interference. It is clear from the facts that theauthority had applied its mind while passing the order and thereis neither any violation of the principles of natural justice nor any W.P.C.No.18003/2016 jurisdictional error. Accordingly, the petitioner is not entitled tochallenge Ext.P7. Hence this writ petition is dismissed. However, thepetitioner is granted three weeks' time to comply with thedirections in Ext.P7. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr True CopyPA to Judge

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