Wp(C)/26078/2014 Of M/S. Rubian Exports v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 9TH DAY OF OCTOBER 2014/17TH ASWINA, 1936 WP(C).No.26078 of 2014 (H) -------------------------------------- PETITIONERS: --------------------- 1. M/S.RUBIAN EXPORTS,RUBIAN COMPLEX,ADOOR, ALAPPUZHA -34,REPRESENTED BY ITS MANAGING PARTNER,K.A.KUNJUMOIDHEEN.ALAPPUZHA -34,REPRESENTED BY ITS MANAGING PARTNER,K.A.KUNJUMOIDHEEN. 2. T.A.MUHAMMED KUTTY,AGED 62 YEARS,S/O.T.M.AHAMMED, THELAPPALLIL HOUSE,CHANDIROOR P.O.ALAPPUZHA DISTRICT. BY ADV. SRI.ALIAS M.CHERIAN RESPONDENTS: ------------------------ 1. THE COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE,PUBLIC LIBRARY BUILDING, SASTHRI ROAD,KOTTAYAM - 686 001. 2. THE TAX RECOVERY OFFICER,INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING,PUBLIC LIBRARY BUILDING, SASTHRI ROAD,KOTTAYAM - 686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26078 of 2014 (H) -------------------------------------- APPENDIX PETITIONERS EXHIBITS ------------------------------------- EXHIBIT-P1-TRUE COPY OF THE ATTACHMENT ORDER DATED 09/05/2000. EXHIBIT-P2-TRUE COPY OF THE T.R NO. 5/2003-04 DATED 22/05/2012.EXHIBIT-P3-TRUE COPY OF THE T.R NO. 5/2003-04 DATED 28/05/2012. EXHIBIT-P4-TRUE COPY OF THE ENCUMBRANCE CERTIFICATE DATED 06/03/2014. EXHIBIT-P5-TRUE COPY OF THE AGREEMENT FOR SALE DATED 23/02/2013.EXHIBIT-P6-TRUE COPY OF THE AGREEMENT FOR SALE DATED 31/03/2014.EXHIBIT-P7-TRUE COPY OF THE WRITTEN REQUEST DATED 04/10/2014.EXHIBIT-P8-TRUE COPY OF THE JUDGMENT DATED 05/04/2006 IN W.P(C) NO.8104/2006. RESPONDENTS EXHIBITS:NIL--------------------------------------- //TRUE COPY// P.S.TO JUDGE A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.26078 of 2014 ---------------------------------------- Dated this the 9[th] day of October 2014 J U D G M E N T Petitioners have submitted Ext.P7 application beforethe Income Tax Authority requesting for private sale of theproperty attached. Petitioners rely upon Exts.P5 and P6agreements for sale. According to them, if the Income TaxDepartment permits the property to be sold in terms withExts.P5 and P6, they will be able to pay the amount due tothe Income Tax Department. 2.Heard learned Standing Counsel appearing onbehalf of the respondents. It is submitted by the learnedcounsel for the respondents that Ext.P7 has been submittedonly on 04/10/2014 and they require atleast four weeks timeto consider the request of the petitioners. Having regard to the aforesaid submission, I am of theview that this writ petition can be disposed of as under: W.P.C.No.26078/2014 Respondents shall consider Ext.P7 and pass appropriateorders within a period of four weeks from the date of receiptof a copy of this judgment. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr