Wp(C)/26434/2020 Of Jubilee Mission Medical College Hospital v. The Agricultural Income Tax And Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF NOVEMBER 2020 / 9TH AGRAHAYANA, 1942WP(C).No.26434 OF 2020(D) PETITIONER/S: JUBILEE MISSION MEDICAL COLLEGE HOSPITALBISHOP ALAPPATT ROAD, PB NO.737, THRISSUR-680 005, REPRESENTED BY ITS DIRECTOR, FR. FRANCIS PALLIKUNNATH BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SHRI.RAHUL A.SMT.APARNA ANIL RESPONDENT/S: OTHER PRESENT: GP:DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court impugning Exts.P4 and P4(a) FirstAppellate orders under the KVAT Act. Although various contentions are raised inthe writ petition in its challenge against the said order, I am of the view thatinasmuch as the petitioner had chosen the hierarchical appellate remedies underthe Act for pursuing his challenge against the penalty order, he cannot deviatefrom the said course of action mid-way and approach this Court under Article 226of the Constitution of India, more so when there is nothing to suggest that theorder of the first appellate authority is vitiated by any jurisdictional error orviolation of the rules of natural justice. Accordingly, without prejudice to the rightof the petitioner to move the Second Appellate Authority against Exts.P4 and P4(a)orders, the writ petition in its challenge against the same is dismissed. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ORDER NO.R.10 (E) 430/2016-17 DATED29.07.2019 ISSUED BY THE 1ST RESPONDENT29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1ACOPY OF ORDER NO.R.10 (E) 431/2016-17 DATED29.07.2019 ISSUED BY THE 1ST RESPONDENT29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1BCOPY OF ORDER NO.R.10 (E) 43=2/2016-17 DATED 29.07.2019 ISSUED BY THE 1ST RESPONDENTDATED 29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1CCOPY OF ORDER NO.R.10 (E) 433/2016-17 DATED29.07.2019 ISSUED BY THE 1ST RESPONDENT29.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1DCOPY OF ORDER NO.R.10 (E) 446/2016-17 DATED30.07.2019 ISSUED BY THE 1ST RESPONDENT30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1ECOPY OF ORDER NO.R.10 (E) 447/2016-17 DATED30.07.2019 ISSUED BY THE 1ST RESPONDENT30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1FCOPY OF ORDER NO.R.10 (E) 448/2016-17 DATED30.07.2019 ISSUED BY THE 1ST RESPONDENT30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1GCOPY OF ORDER NO.R.10 (E) 552/2016-17 DATED30.07.2019 ISSUED BY THE 1ST RESPONDENT30.07.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1HCOPY OF ORDER NO.R.10 (E) 149/2017-18 DATED16/09/2019 ISSUED BY THE 1ST RESPONDENT16/09/2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1ICOPY OF ORDER NO.R.10 (E) 150/2017-18 DATED16/09/2019 ISSUED BY THE 1ST RESPONDENT16/09/2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1JCOPY OF ORDER NO.R.10 (E) 442/2016-17 DATED5.10.2019 ISSUED BY THE 1ST RESPONDENT5.10.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1KCOPY OF ORDER NO.R.10 (E) 489/2013-14 DATED16/11/2019 ISSUED BY THE 2ND RESPONDENT16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1LCOPY OF ORDER NO.R.10 (E) 1931/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENTDATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1MCOPY OF ORDER NO.R.10 (E) 1221/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENTDATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1NCOPY OF ORDER NO.R.10 (E) 491/2013-14 DATED28/12/2019 ISSUED BY THE 2ND RESPONDENT28/12/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1O COPY OF ORDER NO.R.10 (E) 52/2014-15 DATED 15/01/2020 ISSUED BY THE 2ND RESPONDENT15/01/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1PCOPY OF ORDER NO.R.10 (E) 139/2014-15 DATED15/01/2020 ISSUED BY THE 2ND RESPONDENT15/01/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1LCOPY OF ORDER NO.R.10 (E) 1931/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENTDATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1MCOPY OF ORDER NO.R.10 (E) 1221/2013-14 DATED 16/11/2019 ISSUED BY THE 2ND RESPONDENTDATED 16/11/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1NCOPY OF ORDER NO.R.10 (E) 491/2013-14 DATED28/12/2019 ISSUED BY THE 2ND RESPONDENT28/12/2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1O COPY OF ORDER NO.R.10 (E) 52/2014-15 DATED 15/01/2020 ISSUED BY THE 2ND RESPONDENT15/01/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1PCOPY OF ORDER NO.R.10 (E) 139/2014-15 DATED15/01/2020 ISSUED BY THE 2ND RESPONDENT15/01/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P1QCOPY OF ORDER NO.R.10(E)116/2014-15DATED 15.01.2020 ISSUED BY THE 2ND RESPONDENT15.01.2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2COPY OF THE HEARING NOTE OF VIDEO CONFERENCECONFERENCE EXHIBIT P3COPY OF THE JUDGMENT DATED 9.03.2020 OF THIS HON'BLE COURT IN WPC NO.4150 OF 2020 AND WPC NO.4998 OF 2020THIS HON'BLE COURT IN WPC NO.4150 OF 2020 AND WPC NO.4998 OF 2020 EXHIBIT P4COPY OF THE COMMON ORDER DATED 10.07.2020 ISSUED BY THE 3RD RESPONDENT IN THE APPEALSAGAINST EXT.P1(K) TO EXT.P1(Q) ORDERSISSUED BY THE 3RD RESPONDENT IN THE APPEALSAGAINST EXT.P1(K) TO EXT.P1(Q) ORDERS EXHIBIT P4A COPY OF THE COMMON ORDER DATED 16.07.2020 OF THE 2ND RESPONDENT IN APPEAL AGAINST EXT.P1 TO EXT P1(J) ORDERS