Wp(C)/34812/2011 Of Kerala State Industrial Development v. The Commercial Of Income Tax And Others

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WP(C).No. 34812 of 2011(B) -------------------------------- PETITIONER: -------------- KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION,T.C. XI/266, KESTON ROAD,KOWDIAR, THIRUVANANTHAPURAM - 695 003.REP. BY ITS DEPUTY GENERAL MANAGER. BY ADV. SRI.M.PATHROSE MATTHAI, SENIOR ADVOCATE SRI.SAJI VARGHESE SMT.MARIAM MATTHAI SRI.JWALA PAULOSE RESPONDENTS: ----------------- 1.THE COMMISSIONER OF INCOME TAX,O/o. THE COMMISSIONER OF INCOME TAX,O/o. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 2.THE COMMISSIONER OF INCOME TAX (APPEALS),THIRUVANANTHAPURAM.THIRUVANANTHAPURAM. 3.THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1(1)THIRUVANANTHAPURAM.THIRUVANANTHAPURAM. BY SRI. JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.34812/2011 A P P E N D I X PETITIONER'S EXHIBITS: EXT. P1:COPY OF ASSESSMENT ORDER DTD. 28.12.10 ISSUED BY R3.R3. EXT. P2:COPY OF APPEAL FILED BEFORE R2 DTD. 24.1.11. EXT. P3:COPY OF PETITION FOR STAY FILED BY PETITIONER BEFORER2 DTD. 2.11.11.R2 DTD. 2.11.11. EXT. P4:COPY OF PETITION FILED BY PETITIONER BEFORE R3 DTD. 7.3.11.DTD. 7.3.11.EXT. P5:COPY OF LETTER DTD. 21.8.1969 ISSUED BY CENTRAL BOARD OF DIRECT TAXES.BOARD OF DIRECT TAXES. RESPONDENT'S EXHIBITS: NIL. // True Copy // P.A. to Judge. smp T.R.RAMACHANDRAN NAIR, J. -------------------------------------------------- W.P.(C)No.34812 of 2011 -------------------------------------------------- DATED THIS THE 23rd DAY OF DECEMBER, 2011 JUDGMENT The petitioner is a Government Company, which has approached this Court by filing this Writ Petition, challenging theproceedings for recovery pursuant to the assessment order. 2.It is submitted that the assessment order is underchallenge by the petitioner before the 2nd respondent and ExhibitP2 is the copy of the appeal filed on 24.11.2011. It is averred inparagraph No.3 of the Writ Petition that the appeal has not beenposted for hearing in spite of repeated requests, since the Officeof the Commissioner of Income-tax has been remaining vacant.Exhibit P3 is the copy of the stay petition. It is submitted that the assessment order is under 3.Informing about the filing of the appeal, the petitionerhas filed Exhibit P4 communication to the 3rd respondent also. 4.The learned Senior Counsel for the petitionersubmitted that the Office of the 2nd respondent is remainingvacant and nobody has been posted there and therefore thepetitioner is not getting the required relief by way of W.P.(C)No.34812/11 consideration of the stay petition. 5.Heard the learned Standing Counsel for theDepartment, who submitted that the petitioner can move the 3rdrespondent in the matter. But as rightly pointed out by thelearned Senior Counsel for the petitioner, moving the 3rdrespondent is not an effective remedy so far as the petitioner isconcerned. 6.Therefore, the Writ Petition is disposed of directingconsideration of the stay petition filed as per Exhibit P3, after theposting of the Officer in the office of the 2nd respondent, and atany rate within a period of three months from the date of receiptof a copy of this judgment. The Department will see that theOffice of the 2nd respondent is filled up without delay. Till ordersare passed in the stay petition, further steps for recoverypursuant to the assessment order will be kept in abeyance. The Writ Petition is disposed of as above. Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE)