Wp(C)/26815/2012 Of C.muraleedharan v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 14TH DAY OF NOVEMBER 2012/23RD KARTHIKA 1934 WP(C).No. 26815 of 2012 (B) --------------------------- PETITIONER(S):------------- C.MURALEEDHARAN, AGED 59 YEARS CONSULTING ARCHITECT, M/S.MURALEE & ASSOCIATES UDARASIROMANI ROAD, VELLAYAMBALAM THIRUVANANTHAPURAM-695010. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, "DEVIKRIPA", PETTAH PALLIMUKKU, THIRUVANANTHAPURAM. CENTRAL CIRCLE-1, "DEVIKRIPA", PETTAH PALLIMUKKU, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD KOCHI 682016. 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD KOCHI 682016. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, THIRUVANANTHAPURAM. CENTRAL CIRCLE-I, THIRUVANANTHAPURAM. 4. THE MANAGER STATE BANK OF TRAVANCORE, VAZHUTHACAUD THIRUVANANTHAPURAM. STATE BANK OF TRAVANCORE, VAZHUTHACAUD THIRUVANANTHAPURAM. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY ADV.SRI.R.S.KALKURA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004-05 ISSUED BY THE 1ST RESPONDENT.2004-05 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(a): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2005-06 ISSUED BY THE 1ST RESPONDENT.2005-06 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(b): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2006-07 ISSUED BY THE 1ST RESPONDENT.2006-07 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(c): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2007-08 ISSUED BY THE 1ST RESPONDENT.2007-08 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(d): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2008-09 ISSUED BY THE 1ST RESPONDENT.2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(e): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2009-10 ISSUED BY THE 1ST RESPONDENT.2009-10 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(f): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2010-11 ISSUED BY THE 1ST RESPONDENT.2010-11 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P1(g): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004-05 ISSUED BY THE 1ST RESPONDENT FOR WEALTH TAX ASSESSMENT.2004-05 ISSUED BY THE 1ST RESPONDENT FOR WEALTH TAX ASSESSMENT. EXHIBIT-P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05. EXHIBIT-P2(a): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2005-06.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2005-06. EXHIBIT-P2(b): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2006-07.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2006-07. EXHIBIT-P2(c): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2007-08.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2007-08. EXHIBIT-P2(d): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2008-09.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2008-09. EXHIBIT-P2(e): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2009-10.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2009-10. EXHIBIT-P2(f): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2010-11.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2010-11. EXHIBIT-P2(g): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAX ASSESSMENT.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAX ASSESSMENT. --2-- EXHIBIT-P2(d): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2008-09.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2008-09. EXHIBIT-P2(e): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2009-10.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2009-10. EXHIBIT-P2(f): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2010-11.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2010-11. EXHIBIT-P2(g): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAX ASSESSMENT.19.01.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAX ASSESSMENT. --2-- EXHIBIT-P3:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12. EXHIBIT-P3(a):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2005-06 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2005-06 ON 19.01.12. EXHIBIT-P3(b):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2006-07 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2006-07 ON 19.01.12. EXHIBIT-P3(c):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2007-08 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2007-08 ON 19.01.12. EXHIBIT-P3(d):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2008-09 ON 19.01.12. EXHIBIT-P3(e):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009-10 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2009-10 ON 19.01.12. EXHIBIT-P3(f):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2010-11 ON 19.01.12.BEFORE THE 2ND RESPONDENT FOR 2010-11 ON 19.01.12. EXHIBIT-P3(g):TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12 AGAINST WEALTH TAX ASSESSMENT.BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12 AGAINST WEALTH TAX ASSESSMENT. EXHIBIT-P4: TRUE COPY OF THE LETTER DATED 25.01.2012 SENT BY THE PETITIONER TO THE 1ST RESPONDENT.PETITIONER TO THE 1ST RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE NOTICE NO.PAN; /CC-1/TVM DATED 14.03.2012 ISSUED BY THE 1ST RESPONDENT.14.03.2012 ISSUED BY THE 1ST RESPONDENT. EXHIBIT-P6: TRUE COPY OF THE LETTER DATED 23.03.2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.PETITIONER TO THE 2ND RESPONDENT. EXHIBIT-P7: TRUE COPY OF THE LETTER DATED 26.03.2012 SENT BY THE PETITIONER TO THE 1ST RESPONDENT.PETITIONER TO THE 1ST RESPONDENT. EXHIBIT-P8: TRUE COPY OF THE NOTICE N.ABYPC3793R/CC-1/TVM/2012-13 DATED 10.08.2012 ISSUED BY THE 3RD RESPONDENT.10.08.2012 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P9: TRUE COPY OF THE JUDGMENT DATED 22.08.2012 IN W.P.(C) NO.20243/2012.NO.20243/2012. EXHIBIT-P10: TRUE COPY OF THE STAY ORDER DATED 10.10.2012 ISSUED BY THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT-P11: TRUE COPY OF THE CHALLAN RECEIPTS DATED 30.10.2012 (6 NOS.) AND DATED 10.11.2012 (ONE NUMBER).NOS.) AND DATED 10.11.2012 (ONE NUMBER). RESPONDENTS' EXHIBITS : NIL SD // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC,J -------------------------------- W.P.(C)No.26815 of 2012 ------------------------------------- Dated this the 14[th ] day of November, 2012 JUDGMENT Petitioner challenges Ext.P10, a conditional stay orderpassed by the second respondent. 2. Exts.P1 series are the assessment orders passed EXHIBIT-P9: TRUE COPY OF THE JUDGMENT DATED 22.08.2012 IN W.P.(C) NO.20243/2012.NO.20243/2012. EXHIBIT-P10: TRUE COPY OF THE STAY ORDER DATED 10.10.2012 ISSUED BY THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT-P11: TRUE COPY OF THE CHALLAN RECEIPTS DATED 30.10.2012 (6 NOS.) AND DATED 10.11.2012 (ONE NUMBER).NOS.) AND DATED 10.11.2012 (ONE NUMBER). RESPONDENTS' EXHIBITS : NIL SD // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC,J -------------------------------- W.P.(C)No.26815 of 2012 ------------------------------------- Dated this the 14[th ] day of November, 2012 JUDGMENT Petitioner challenges Ext.P10, a conditional stay orderpassed by the second respondent. 2. Exts.P1 series are the assessment orders passed against the petitioner, against which, the petitioner filedExt.P2 series of appeals before the second respondent.Along with the appeals, the petitioner filed stay petitionsevidenced by Ext.P3 series. Pursuant to the directions ofthis Court judgment in W.P.(c) No.20243 of 2012, a copyof which is Ext.P9, a stay petition was heard by theAppellate Authority and Ext.P10 order has been passed,granting stay on condition that the petitioner remits 50% ofthe demand. It is this order, which is under challenge. 3. Although various contentions have been raised bythe learned senior counsel for the petitioner, those areissues on merits, which are to be considered at the time W.P.(C).No.26815/2012 when the appeal is heard and decided by the appellate authority. Reading of Ext.P10 order shows that theAppellate Authority has noticed the contentions raised bythe appellant and it being satisfied of the prima facie casemade out has passed the said order. 4. However, having regard to the nature of thecontentions raised and also the extend of the liabilityunder the assessment orders, I am inclined to think thatthe condition requiring remittance of 50% of the demandis too onerous and needs to be modified. Therefore, Idirect that condition requiring remittance of 50% willstand modified and if the petitioner remits 30% of theamount due, in instalments as specified in Ext.P10 order,there will be a stay of the recovery pursuant to Ext.P11series of assessment orders and stay will continue till theappeals are heard. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE