Wp(C)/2475/2014 Of M/S. Varunni Plantations v. Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 11TH DAY OF JULY 2016/20TH ASHADHA, 1938 WP(C).No. 2475 of 2014 (H) --------------------------- PETITIONER(S): ------------- M/S. VARUNNI PLANTATIONS MUNDAKAI (PO), MEPPADI, WAYANAD, REP.BY MANAGING PARTNER ALEX K.BABU BY ADVS.SRI.K.P.ABDUL AZEES SMT.C.AMRITA SMT.T.ARCHANA RESPONDENT(S): -------------- 1. AGRICULTURAL INCOME TAX VAT CIRCLE, KALPETTA 673 121 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES , KOZHIKODE 673 032. 3. DEPUTY TAHSILDAR REVENUE RECOVERY, VYTHIRI 673 576 4. THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 001. 5. STATE OF KERALA REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001.SECRETARIAT,THIRUVANANTHAPURAM 695 001. R1 TO R5 BY GOVERNMENT PLEADER SRI. BOBBY JOHN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11-07-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2475 of 2014 (H) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1: COPY OF THE DECLARATION IN FORM 25 F FORMS MAS ENTERPRISES LTD , VANDANMEDUMAS ENTERPRISES LTD , VANDANMEDU EXHIBIT P2: COPY OF THE DECLARATION IN FORM 25 FROM KERALACARDAMOM PROCESSING AND MARKEING COMPANY LTD.THEKKADI, IDUKKICARDAMOM PROCESSING AND MARKEING COMPANY LTD.THEKKADI, IDUKKI EXHIBIT P3: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10YEAR 2009-10 EXHIBIT P4: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11YEAR 2010-11 EXHIBIT P5: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-122011-12 EXHIBIT P6: COPY OF THE PENALTY ORDER FOR THE YEAR 2009-10 EXHIBIT P7: COPY OF THE PENALTY ORDER FOR THE YEAR 2010-11 EXHIBIT P8: COPY OF THE PENALTY ORDER FOR THE YEAR 2011-12 EXHIBIT P9: COPY OF THE STAY ORDERS FOR THE YEAR 2009-10 VIDE VATA NO.1223/13VIDE VATA NO.1223/13 EXHIBIT P10: COPY OF THE STAY ORDERS FOR THE YEAR 2009-10 VIDE VATA NO.1226/13 VIDE VATA NO.1226/13 EXHIBIT P11: COPY OF THE STAY ORDERS FOR THE YEAR 2010-11 VIDE VATA NO.1225/13VIDE VATA NO.1225/13 EXHIBIT P12: COPY OF THE STAY ORDERS FOR THE YEAR 2010-11 VIDE VATA NO.1227/13VIDE VATA NO.1227/13 EXHIBIT P13: COPY OF THE STAY ORDERS FOR THE YEAR 2011-12 VIDE VATA NO.1224/13VIDE VATA NO.1224/13 EXHIBIT 14: COPY OF THE STAY ORDERS FOR THE YEAR 2011-12 VIDE VATA NO.1228/13VIDE VATA NO.1228/13 EXHIBIT P15: COPY OF THE REVENUE RECOVERY NOTICE DR-16/ST//13-14 DATED 26/12/2013-14 FOR THE YEAR 2009-10DR-16/ST//13-14 DATED 26/12/2013-14 FOR THE YEAR 2009-10 bp A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C).No.2475 of 2014----------------------------------- Dated this the 11[th] day of July, 2016 J U D G M E N T This writ petition has been filed challenging the stay orderspassed by the appellate authority as per Exts.P9 to P14, by whichthe petitioner was called upon to remit 30% of the demand. Whileadmitting the writ petition on 21.02.2014, an interim order wasgranted as prayed for. 2. Having regard to the fact that the matter was pendingbefore the appellate authority for quite a long time, it would beappropriate that a direction is issued to dispose of the appeals asearly as possible. In the result, this writ petition is disposed of asunder : The 2[nd] respondent shall dispose of the appeals within a period of two months from the date of receiptof a copy of this judgment. Until such time, the interimorder shall remain in force. Sd/- A.M.SHAFFIQUE, JUDGE