Wp(C)/31198/2018 Of Babu Rajendra Prasad v. The Assisant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 21ST DAY OF NOVEMBER 2018 / 30TH KARTHIKA,1940 WP(C).No. 31198 of 2018 PETITIONER/S: BABU RAJENDRA PRASADAGED 69 YEARSARUNODAYAM BUNGALOW, MAMPALLIKUNNAM, CHATHANNOR P.O., KOLLAM - 691 572.BY ADVS.SRI.ANIL D. NAIRSRI.ACHYUT K PADMARAJSRI.SREEJITH R.NAIR RESPONDENT/S: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 31198 of 2018 JUDGMENT The petitioner had its business premises searched in 1995.Then the Department seized 800 gms. of gold and completed theassessment in 2004. Because of the search and seizure, theDepartment exercised statutory lien, through Ext.P4, over thepetitioner's property. 2.Later, the Department passed the Ext.P1 consequentialorder. As seen from it, the petitioner is entitled to a refund ofRs.3,18,368/-, but the department desires to adjust it towards thedemand due for the assessment year 1999-2000. Thus adjusted, thepetitioner wants to pay the balance amount and get the lien lifted. Inthat regard, he has submitted the Ext.P6 representation. Seeking itsconsideration, he has filed this writ petition. 3.In response to the submissions made by the petitioner'scounsel, the Standing Counsel assures the Court that if the petitionerundertakes to pay the arrears due to the department, it will certainlylift the lien in accordance with law. Besides that, it will also releasethe remaining gold, for earlier the Department returned a part of theseized gold to the petitioner. Under these circumstances, I dispose of the writ petition holding that the department will consider the petitioner's Ext.P6 representation and pass orders, expeditiously, in one month. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ORDER DATED 22.2.2018 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF RECTIFICATION APPLICATIONDATED 25.4.2018 SUBMITTED BY THE PETITIONERDATED 25.4.2018 SUBMITTED BY THE PETITIONER EXHIBIT P3TRUE COPY OF LETTER DATED 14.5.2018 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT EXHIBIT P4TRUE COPY OF LETTER DATED 8TH JANUARY,2004 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER2004 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P5TRUE COPY OF REQUEST DATED 11.6.2018 SUBMITTED BY THE PETITIONER TO THE 3RDRESPONDENTSUBMITTED BY THE PETITIONER TO THE 3RDRESPONDENT W.P.(C). No. 31198 of 2018 EXHIBIT P6TRUE COPY OF REQUEST DATED 23.8.2018 SUBMITTED BY THE PETITIONER TO THE 1STRESPONDENT EXHIBIT P7TRUE COPY OF INVENTORY SEIZED DURING THE COURSE OF SEARCH EXHIBIT P8 TYPED COPY OF THE INVENTORY SEIZED