Wp(C)/32732/2010 Of M/S.hotel Leela Venture Ltd v. Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 1ST NOVEMBER 2010 / 10TH KARTHIKA 1932 WP(C).No. 32732 of 2010(N) -------------------------- PETITIONER(S): --------------- M/S.HOTEL LEELA VENTURE LTD THE LEELA KEMPINSKI, KOVALAM BEACH, THIRUVANANTHAPURAM-695 527,REPRESENTED BY N.C.SOMAIAH, GENERAL MANAGER. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, AIT & CT OFFICE,PEROORKADA, THIRUVANANTHAPURAM - 695 005. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXS,THIRUVANANTHAPURAM - 695 001. 3. THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXS,THIRUVANANTHAPURAM - 695 001. 4. THE MANAGER, UNION BANK, MAIN BRANCH STATUE, THIRUVANANTHAPURA - 695 001. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN A.S.P.KURUP - SC FOR R4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.32732 of 2010-N ---------------------------------------- Dated this the 1[st] day of November, 2010. J U D G M E N T The petitioner is a company incorporated and an assesseeunder the provisions of Agricultural Income Tax Act (AIT Act).Assessments with respect to the years 2004-05 to 2008-09 werecompleted against the petitioner through Ext.P2 common order.The petitioner had filed Exts.P3 to P7 appeals against theassessments, before the second respondent. Exts.P8 to P12 arethe stay petitions filed along with the appeals. 2.It is submitted that the above said appeals are ripe forhearing and the appellate authority had already posted theappeals for hearing on different dates. The present grievance ofthe petitioner is that without considering pendency of theappeals, demand notice has been issued as per Ext.P13 and stepsfor attachment of the Bank account was initiated pursuant toExt.P1 notice. 3.Learned Government Pleader on the basis ofinstructions submitted that the appeals were posted before thesecond respondent on different dates such as 26.7.2010, 18.9.2010 and 7.10.2010. But on each occasion the petitionerhad changed their counsel/representative and adjournmentswere sought on that ground. It was conceded that the appealsare ripe for hearing and the same can be disposed of without anyfurther delay, provided the petitioner co-operates with disposalof the appeals. 4.Sri.K.B.Mohamedkutty, learned Senior Counselappearing for the petitioner, submitted that there was someconfusion regarding engagement of counsel/representativeduring the previous occasions. But he assures that the petitionerwill be getting ready for hearing of the matter as and when theappeals are posted, and that the petitioner will co-operate fordisposal of the appeals, at the earliest. On the basis of suchassurance, the petitioner seeks direction to keep in abeyancerecovery steps now initiated, till the disposal of the appeals. 5.Having considered the facts and circumstances, I amof the opinion that the writ petition can be disposed of directingthe appellate authority to have disposal of the appeals on anearly basis. 6.The second respondent is directed to consider and W.P(C) No.32732 of 2010-N pass orders on Exts.P3 to P7 appeals at the earliest possible,after affording an opportunity of hearing to the petitioner, at anyrate within a period of one month from the date of receipt of acopy of this judgment. 7.Till such time orders are passed by the secondrespondent, the recovery steps now initiated pursuant to Exts.P1and P13 notices shall be kept in abeyance. 8.It is made clear that, if there was any non-cooperation from the part of the petitioner, the second respondent will be atliberty to finalise the appeals without providing any furtheropportunity of hearing. 6.The second respondent is directed to consider and W.P(C) No.32732 of 2010-N pass orders on Exts.P3 to P7 appeals at the earliest possible,after affording an opportunity of hearing to the petitioner, at anyrate within a period of one month from the date of receipt of acopy of this judgment. 7.Till such time orders are passed by the secondrespondent, the recovery steps now initiated pursuant to Exts.P1and P13 notices shall be kept in abeyance. 8.It is made clear that, if there was any non-cooperation from the part of the petitioner, the second respondent will be atliberty to finalise the appeals without providing any furtheropportunity of hearing. 9.The petitioner will produce a copy of this judgmentbefore the second respondent for compliance. Sd/- C.K.ABDUL REHIMJUDGE //True Copy// P.A to Judge ab