Wp(C)/34306/2009 Of V.prasannan, Alleppey v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 18TH JANUARY 2010 / 28TH POUSHA 1931 WP(C).No. 34306 of 2009(G) -------------------------- PETITIONER(S): --------------- V.PRASANNAN, PROPRIETOR, MATHA TOURIST HOME, ALAPPUZHA. BY ADV. SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------- 1. THE COMMISSIONER OF INCOME TAX, KOTTAYAM. 2. THE CHIEF COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. 3. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, ALLEPPEY. STANDING COUNSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 34306 of 2009 --------------------------------------------- Dated, this the 18[th] day of January, 2010 J U D G M E N T The petitioner is aggrieved of the coercive steps being takenagainst him, notwithstanding the fact that, according to the petitioner,the entire tax liability has already been cleared and nothing further isdue. It is stated that, the proceedings filed by the petitioner for waiver ofinterest in respect of the different assessment years are pending beforethe respondents 1 and 2 and it is without any regard to the pendency ofthe said proceedings, that further coercive proceedings are beingpursued against the petitioner. 2.The learned Standing Counsel for the respondents submits that, the petition preferred by the petitioner for waiver can be consideredand acted upon, only if the entire tax liability is cleared by the petitioner;which according to the department is still to be done, though thepetitioner has effected some payments as borne by Ext.P4 seriesreceipt, pursuant to Exts.P1 to P3 assessment orders. Learned counselfor the petitioner asserts that, the entire tax liability as above has beencleared and that the petitioner is ready and willing to clear the balance,as and when the same, if any, is let known to the petitioner. WP(C) No.34306/2009 3.In the above facts and circumstances, the first respondent isdirected to consider and pass appropriate orders on Exts.P8 to P10 andthe 2[nd] respondent is directed to consider and pass appropriate orders onExts.P5 to P7, in accordance with law, of course after giving anopportunity of hearing to the petitioner, as expeditiously as possible, atany rate, within two months from the date of receipt of a copy of thisjudgment. It is also made clear that, if any further outstanding liabilitytowards the tax is still to be satisfied, the same shall be intimated by therespondents to the petitioner and the petitioner will clear the same within10 days from the date of receipt of such intimation. Subject to the above,the recovery for collection of the interest, which forms the subject matterof challenge in Ext.P3 series and Exts.P5 to P10 shall be kept inabeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENONJUDGE