Wp(C)/29563/2017 Of Ramesh K.r v. The Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 5TH DAY OF OCTOBER 2017/13TH ASWINA, 1939 WP(C).No. 29563 of 2017 (U) ---------------------------- PETITIONER(S): ------------------------- RAMESH K.R.,PROPRIETOR, RK WOOD INDUSTRIES,11/347F, KANNACHAMPARAMBIL HOUSE, KUNNAMKADU, MOOLAMCODE POST,PALAKKAD DISTRICT. BY ADVS.SRI.SAJAN VARGHEESE K., SRI.LIJU. M.P., SRI.ABE RAJAN. RESPONDENT(S): ------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, ALATHUR, PALAKKAD DISTRICT- 678 501. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, ALATHUR, PALAKKAD DISTRICT- 678 501. 3. THE VILLAGE OFFICER, KIZHAKKENCHERRY 1 VILLAGE, ALATHUR, PALAKKAD DISTRICT- 678 501. 4. THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN. rs. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 29563 of 2017 (U) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.01.2016 FOR THE YEAR 2011-12 ISSUED IN THE NAME OF THE PETITIONER.THE YEAR 2011-12 ISSUED IN THE NAME OF THE PETITIONER. EXHIBIT P2 TRUE COPY OF REVENUE RECOVERY NOTICE ISSUED ON 30.05.2016 ON THE BASIS OF EXHIBIT P1.ON THE BASIS OF EXHIBIT P1. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.01.2016 FOR THE YEAR 2013-14 ISSUED BY THE FIRST RESPONDENT IN THE NAME OF THE PETITIONER.THE YEAR 2013-14 ISSUED BY THE FIRST RESPONDENT IN THE NAME OF THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 ISSUED ON THE BASIS OF EXHIBIT P3.ISSUED ON THE BASIS OF EXHIBIT P3. EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 ISSUED TO THE PETITIONER.ISSUED TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016 ISSUED TO THE PETITIONER.ISSUED TO THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2016 AGAINST R1-68/16-17/ST ISSUED TO THE PETITIONER.AGAINST R1-68/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2016 AGAINST R1-67/16-17/ST ISSUED TO THE PETITIONER.AGAINST R1-67/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21.10.2016 AGAINST R1-65/16-17/ST ISSUED TO THE PETITIONER.AGAINST R1-65/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P10 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 30.05.2016AGAINST R1-23/16-17/ST ISSUED TO THE PETITIONER.AGAINST R1-23/16-17/ST ISSUED TO THE PETITIONER. EXHIBIT P11 TRUE COPY OF THE NOTICE DATED 05.08.2017 ISSUED BY THE TAHSILDAR, ALATHUR.THE TAHSILDAR, ALATHUR. EXHIBIT P12 TRUE COPY OF THE RECEIPT DATED 24.03.2017 ISSUED BY THE 3RD RESPONDENT.THE 3RD RESPONDENT. EXHIBIT P13 TRUE COPY OF THE RECEIPT DATED 25.07.2017 ISSUED BY THE 3RD RESPONDENT.THE 3RD RESPONDENT. EXHIBIT P14 TRUE COPY OF THE RECEIPT DATED 25.07.2017 ISSUED BY THE 3RD RESPONDENT.THE 3RD RESPONDENT. WP(C).No. 29563 of 2017 (U) EXHIBIT P15 TRUE COPY OF THE RECEIPT DATED 24.03.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P16 TRUE COPY OF THE RECEIPT DATED 02.08.2017 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.29563 Of 2017 ............................................................. Dated this the 5[th] day of October, 2017 J U D G M E N T The petitioner,who is faced with Exts.P2 and P4 to P10revenue recovery notices, for recovery of outstanding tax amountunder the Kerala Value Added Tax Act, seeks only the grant ofinstalments to discharge his liability. EXHIBIT P15 TRUE COPY OF THE RECEIPT DATED 24.03.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P16 TRUE COPY OF THE RECEIPT DATED 02.08.2017 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.29563 Of 2017 ............................................................. Dated this the 5[th] day of October, 2017 J U D G M E N T The petitioner,who is faced with Exts.P2 and P4 to P10revenue recovery notices, for recovery of outstanding tax amountunder the Kerala Value Added Tax Act, seeks only the grant ofinstalments to discharge his liability. 2. I have heard the learned counsel appearing on behalf ofthe petitioner as also the learned Government Pleader for therespondents. 3. On a consideration of the facts and circumstances of thecase and the submissions made across the bar and taking note ofthe plea of financial hardship urged on behalf of the petitioner, Idispose the writ petition with the following directions:- (i) If the petitioner discharges the liabilityin the aforementioned revenue recovery notices W.P.(C).No.29563 Of 2017 (stated to be Rs.2,47,911/-) together withinterest and other charges as of today, in 10equal and successive monthly instalmentscommencing from 09.10.2017, then furtherproceedings for recovery shall be kept inabeyance. (ii) It is further made clear that if thepetitioner commits a default in respect of any ofthe installments, he will lose the benefit of thisjudgment and the respondents will be free tocontinue the recovery proceedings against himfrom the stage at which they presently stand. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/05.10.17 W.P.(C).No.29563 Of 2017