Wp(C)/29764/2014 Of Abdul Jaleel P.h v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 11TH DAY OF NOVEMBER 2014/20TH KARTHIKA, 1936 WP(C).No. 29764 of 2014 (U) ---------------------------- PETITIONER : ---------------------- ABDUL JALEEL P.H, PROPRIETOR, PREMIER MILLS, AVALOOKKUNNU P.O., ALAPPUZHA. BY ADV. SRI.A.KRISHNAN RESPONDENT(S): ---------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, 2ND CIRCLE, ALAPPUZHA -688 001 2ND CIRCLE, ALAPPUZHA -688 001 2. THE DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOLLAM -691 001 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, THIRUVANANTHAPURAM -695 001 R1 TO R3 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 11-11-2014, THE COURT ON THE SAME DAY DELIVERED THE sts WP(C).No. 29764 of 2014 (U) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28-06-2014 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 12-08-2014 EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 25-07-2014 EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 25-07-2014 EXHIBIT P5 TRUE COPY OF THE STAY ORDER DATED 26-09-2013 EXHIBIT P6(A) TRUE COPY OF RETURN DATED 04-07-2014 FOR MAY 2013 EXHIBIT P6(B) TRUE COPY OF THE RETURN DATED 04-07-2014 FOR JUNE 2013EXHIBIT P6(C) TRUE COPY OF THE RETURN DATED 07-07-2014 FOR JULY 2013 EXHIBIT P6(D) TRUE COPY OF THE RETURN DATED 09-09-2014 FOR AUGUST 2013 EXHIBIT P6(E) TRUE COPY OF THE RETURN DATED 10-09-2014 FOR SEPTEMBER, 2013 EXHIBIT P6(F) TRUE COPY OF THE RETURN DATED 10-09-2014 FOR OCTOBER 2013 EXHIBIT P6(G) TRUE COPY OF THE RETURN DATED 10-09-2014 FOR NOVEMBER 2013EXHIBIT P6(H) TRUE COPY OF THE RETURN DATED 13-09-2014 EXHIBIT P6(I) TRUE COPY OF THE RETURN DATED 13/09/2014 FOR JANUARY 2014. EXHIBIT P6(J) TRUE COPY OF THE RETURN DATED 13/09/2014 FOR FEBRUARY 2014EXHIBIT P6(K) TRUE COPY OF THE RETURN DATED 14/09/2014 FOR MARCH 2014. RESPONDENT(S)' EXHIBITS:NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R.RAMACHANDRAMENON, J. -------------------------------------- W.P.(C).No. 29764 OF 2014 -------------------------------------- Dated this the 11[th] day of November, 2014 J U D G M E N T ~~~~~~~~~~~ The prayer in the Writ Petition is to direct the2[nd] respondent to consider and pass final orders on Ext.P3appeal at the earliest possible date. The facts narrated in theWrit Petition shows that Ext.P1 assessment was finalised mainlyfor want of filing necessary returns on time. The petitioner hasmoved the appellate authority by filing Ext.P3 appeal along withExt.P4 petition for stay. After considering the InterlocutoryApplication for stay, the 2[nd] respondent has passed Ext.P5interim order, granting interim stay, subject to satisfaction of30% of the disputed liability, which admittedly has not beensatisfied, referring to the financial constraints of the petitioner. 2.The learned counsel for the petitioner submits thatthe lapse on the part of the petitioner in not filing the returns ontime is conceded, but, subsequently, the petitioner has filed thereturns as borne by Ext.P6(a) to P6(k) and has satisfied theentire tax, interest and such other amounts payable inaccordance with law. It is in the said circumstance, that the W.P.(C) No.29764/2014 petitioner has moved the Writ Petition, seeking for an earlydisposal of the appeal. 3.Heard the learned Government Pleader as well. 4.Obviously, the interim order passed by the appellate 2.The learned counsel for the petitioner submits thatthe lapse on the part of the petitioner in not filing the returns ontime is conceded, but, subsequently, the petitioner has filed thereturns as borne by Ext.P6(a) to P6(k) and has satisfied theentire tax, interest and such other amounts payable inaccordance with law. It is in the said circumstance, that the W.P.(C) No.29764/2014 petitioner has moved the Writ Petition, seeking for an earlydisposal of the appeal. 3.Heard the learned Government Pleader as well. 4.Obviously, the interim order passed by the appellate authority vide Ext.P5 is not under challenge in this Writ Petition.As such, this Court is not in a position to grant any relief withregard to the recovery proceedings. However, considering thenature of contentions raised by the petitioner and also the mainrelief sought for, the Writ Petition is disposed of with liberty tothe petitioner to file an early posting petition before the 2[nd]respondent, on which event, the same shall be considered andappropriate orders shall be passed by the 2[nd] respondent withinone month. The petitioner shall produce a copy of this judgment along with a copy of the Writ Petition before the concerned respondentfor further steps. ps/11/11/2014 Sd/- P.R.RAMACHANDRAMENON, JUDGE.