Wp(C)/28882/2014 Of Eldo K.mathew v. Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH DAY OF NOVEMBER 2014/28TH KARTHIKA, 1936 WP(C).No.28882 of 2014 (I) --------------------------------------- PETITIONERS: --------------------- 1. ELDO K.MATHEW,MANAGING DIRECTOR,CANAAN GRANITE AND CRUSHERS PVT. LTD., POTHUKETTY,KUMBALERY P.O.,MEENANGADI, WYANAD DISTRICT. 2. M.P.KURIAKOSE,MANAGING TRUSTEE,SAMARPITHER TRUST,MATTAPPARA, KOLAGAPPARA P.O.,WYANAD DISTRICT. 3. M.P.KURIAKOSE,MUTTATH HOUSE,KALAMUZHY, CHETTAPPALAM,SULTANBATHERY,WYANAD DISTRICT. BY ADV.DR.GEORGE ABRAHAM RESPONDENTS: ------------------------ 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER,VAT CIRCLE,KALPETTA,WYANAD DISTRICT,PIN: 673 121. 2. DEPUTY COMMISSIONER (APPEALS), (COMMERCIAL TAXES),KOZHIKODE, KOZHIKODE DISTRICT,PIN :673 001. 3. TAHSILDAR (REVENUE RECOVERY),AMBALAVAYAL,SULTHANBATHERY, WYANAD DISTRICT,PIN: 673 593. 4.VILLAGE OFFICER,PADICHIRA,SULTANBATHERY,WAYANAD DISTRICT,PIN:673579. 5. VILLAGE OFFICER,AMBALAVAYAL, WYANAD DISTRICT,PIN: 673 593. BY SENIOR GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28882 of 2014 (I) APPENDIX PETITIONERS EXHIBITS: EXT.P1:TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 17/7/2014 FOR THE ASSESSMENT YEAR 2010-2011. DATED 17/7/2014 FOR THE ASSESSMENT YEAR 2010-2011. EXT.P2:TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 17/7/2014 FOR THE ASSESSMENT YEAR 2011-2012. DATED 17/7/2014 FOR THE ASSESSMENT YEAR 2011-2012. EXT.P3:TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 17/7/2014 FOR THE ASSESSMENT YEAR 2012-2013. DATED 17/7/2014 FOR THE ASSESSMENT YEAR 2012-2013. EXT.P4:TRUE COPY OF THE RECTIFICATION PETITION IN RESPECT OF ASSESSMENT YEAR 2010-2011. ASSESSMENT YEAR 2010-2011. EXT.P5:TRUE COPY OF THE RECTIFICATION PETITION IN RESPECT OF ASSESSMENT YEAR 2011-2012. ASSESSMENT YEAR 2011-2012. EXT.P6:TRUE COPY OF THE RECTIFICATION PETITION IN RESPECT OF ASSESSMENT YEAR 2012-2013. ASSESSMENT YEAR 2012-2013. EXT.P7:TRUE COPY OF THE APPEAL DATED 24/9/2014 FILED BY THE 2ND PETITIONER BEFORE THE APPELLATE AUTHORITY, FOR THE ASSESSMENT YEAR 2010-2011. PETITIONER BEFORE THE APPELLATE AUTHORITY, FOR THE ASSESSMENT YEAR 2010-2011. EXT.P8:TRUE COPY OF THE APPEAL DATED 24/9/2014 FILED BY THE 2ND PETITIONER BEFORE THE APPELLATE AUTHORITY, FOR THE ASSESSMENT YEAR 2011-2012. PETITIONER BEFORE THE APPELLATE AUTHORITY, FOR THE ASSESSMENT YEAR 2011-2012. EXT.P9:TRUE COPY OF THE APPEAL DATED 24/9/2014 FILED BY THE 2ND PETITIONER BEFORE THE APPELLATE AUTHORITY, FOR THE ASSESSMENT YEAR 2012-2013. PETITIONER BEFORE THE APPELLATE AUTHORITY, FOR THE ASSESSMENT YEAR 2012-2013. EXTP10:TRUE COPY OF THE REVENUE RECOVERY PROCEEDINGS INITIATED BY THE 3RD RESPONDENT AGAINST PETITIONERS 1 & 2. THE 3RD RESPONDENT AGAINST PETITIONERS 1 & 2. EXT.P11:TRUE COPY OF THE REVENUE RECOVERY PROCEEDINGS INITIATED AGAINST THE 3RD PETITIONER IN HIS INDIVIDUAL CAPACITY. AGAINST THE 3RD PETITIONER IN HIS INDIVIDUAL CAPACITY. EXT.P12:TRUE COPY OF THE REPRESENTATION DATED 9/10/2014 FILED BY THE 1ST PETITIONER BEFORE THE 3RD RESPONDENT. 1ST PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P13:TRUE COPY OF THE STAY PETITIONS FILED BY THE 2ND PETITIONER. EXT.P14:TRUE COPY OF THE STAY PETITIONS FILED BY THE 2ND PETITIONER. EXT.P15:TRUE COPY OF THE STAY PETITIONS FILED BY THE 2ND PETITIONER. RESPONDENTS EXHIBITS:NIL P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 28882 of 2014 -------------------------------------------- Dated this the 19[th] day of November, 2014 JUDGMENT EXT.P11:TRUE COPY OF THE REVENUE RECOVERY PROCEEDINGS INITIATED AGAINST THE 3RD PETITIONER IN HIS INDIVIDUAL CAPACITY. AGAINST THE 3RD PETITIONER IN HIS INDIVIDUAL CAPACITY. EXT.P12:TRUE COPY OF THE REPRESENTATION DATED 9/10/2014 FILED BY THE 1ST PETITIONER BEFORE THE 3RD RESPONDENT. 1ST PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P13:TRUE COPY OF THE STAY PETITIONS FILED BY THE 2ND PETITIONER. EXT.P14:TRUE COPY OF THE STAY PETITIONS FILED BY THE 2ND PETITIONER. EXT.P15:TRUE COPY OF THE STAY PETITIONS FILED BY THE 2ND PETITIONER. RESPONDENTS EXHIBITS:NIL P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 28882 of 2014 -------------------------------------------- Dated this the 19[th] day of November, 2014 JUDGMENT The petitioners have approached this Court with the following prayers: “a. To issue a writ of certiorari or any otherappropriate writ, direction or order quashing Exhibits P10and P11 revenue recovery proceedings. b. Issue a writ of mandamus or any other appropriate writ, order or direction, directing the 1[st] respondent toconsider Exhibits P4 to P6 rectification petitions filed bypetitioners 1 and 3. c. Issue a writ of mandamus or any other appropriatewrit, order or direction, directing the 2[nd] respondent toconsider Exhibits P7, P8 and P9 appeals filed by the 2[nd]petitioner. d. Issue a writ of mandamus or any other appropriate writ, order or direction, directing respondent 3to 5 to desist from taking any action against the petitionersunder revenue recovery proceedings” The learned counsel for the petitioners submits that, the second petitioner is not connected with the affairs of the 1[st] petitioner's company and that the 3[rd] petitioner has not conducted anyquarrying activity in his individual name. It is stated that W.P.C. No. 28882 of 2014 assessment proceedings came to be finalized on misconceivedfacts. It is further submitted that the third respondent has noauthority to initiate RR proceedings when rectification petitionsfiled by the petitioners 1 & 3 under Section 66 of the KVAT Actand appeals along with stay petitions filed by the 2[nd] petitionerare pending before the respondents 1 and 2. Prayer is for adirection to be given to the said respondents to dispose of thesame. 2. Heard the learned Government Pleader as well. 3. Considering the submission made by the learned counsel for the petitioners that the 1[st] petitioner is only the owner of theproperty concerned who let out the premises to the secondpetitioner and the grievance in this regard has already beensought to be rectified as per Exts. P4 to P6 rectification petitionswhich are pending consideration before the first respondent,there will be a direction to the 1[st] respondent to consider andpass appropriate orders therein, in accordance with law, aftergiving an opportunity of hearing, at the earliest, at any rate,within 'one month' from the date of receipt of a copy of this W.P.C. No. 28882 of 2014 judgment. The stay petitions, if any, filed along with Exts. P7 toP9 appeals shall be considered and appropriate orders shall bepassed by the second respondent at the earliest, at any rate,within 'one month' from the date of receipt of a copy of thisjudgment. Coercive proceedings pursuant to Exts. P10 and P11shall be kept in abeyance till finalization of proceedings as above. The writ petition is disposed of. Petitioners shall produce acopy of the judgment along with a copy of the writ petition beforethe concerned respondent for further steps. P.R. RAMACHANDRA MENON, JUDGE. kp/-