Wp(C)/38498/2017 Of M/S. Kavunkal Granites [P] Ltd v. Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 30TH DAY OF NOVEMBER 2017/9TH AGRAHAYANA, 1939WP(C).No. 38498 of 2017 (J) ---------------------------- PETITIONER: ------------------ M/S. KAVUNKAL GRANITES [P] LTD MALAYALAPUZHA-ERAM-PO, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, SABU KURIAKOSE. BY ADVS.SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT(S): ------------------------ 1. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, MINI CIVIL STATION, PATHANAMTHITTA.689645. COMMERCIAL TAXES, MINI CIVIL STATION, PATHANAMTHITTA.689645. 2. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY.686101 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, PATHANAMTHITTA. 689645. COMMERCIAL TAXES, MINI CIVIL STATION, PATHANAMTHITTA. 689645. 4. THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM.695002 TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM.695002 5. THE KERALA VALUE ADDED TAX AGRL:INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PGP LANE, SASTHAMANGALAM,THIRUVANANTHAPURAM-695010, REPRESENTED BY ITS SECRETARY. AGRL:INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PGP LANE, SASTHAMANGALAM,THIRUVANANTHAPURAM-695010, REPRESENTED BY ITS SECRETARY. -------------------------------------- 6. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, PATHANAMTHITTA.689645. 7. THE BRANCH MANAGER, STATE BANK OF INDIA, RANNI.689674 R1 TO R6 BY GOVERNMENT PLEADER SRI. SHAMSUDEEN V.K. R7 BY ADV. SRI.GEORGE THOMAS (MEVADA)(SENIOR) ADV. SRI.AMAL GEORGE, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PBS WP(C).No. 38498 of 2017 (J) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF PENALTY PASSED FOR THE YEAR 2015-16 DATED 30.3.2016 CR 87/15-16 FOR THE YEAR 2015-16 DATED 30.3.2016 CR 87/15-16 EXHIBIT P2 A TRUE COPY OF THE FIRST REVISION ORDER PASSED FOR THE YEAR 2015-16 DATED 24.10.2016. THE YEAR 2015-16 DATED 24.10.2016. EXHIBIT P3 A TRUE COPY OF THE SECOND REVISION FILED FOR THE YEAR 2015-16 DATED 17.1.2017. YEAR 2015-16 DATED 17.1.2017. EXHIBIT P3(A) A TRUE COPY OF THE STAY PETITION FILED FOR 2015-16 DATED 17.1.2017 DATED 17.1.2017 EXHIBIT P3(B) A TRUE COPY OF THE DELAY CONDONATION PETITION FILED FOR 2015-16 DATED 17.1.2017 FOR 2015-16 DATED 17.1.2017 EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED IN FORM 23B BY THE 6TH RESPONDENT TO THE 7TH RESPONDENT DATED 13.11.2017. 6TH RESPONDENT TO THE 7TH RESPONDENT DATED 13.11.2017. EXHIBIT P5 A TRUE COPY OF THE LETTER ISSUED BY THE 7TH RESPONDENT TO THE PETITIONER DATED 24.11.2017. RESPONDENT TO THE PETITIONER DATED 24.11.2017. RESPONDENT(S)' EXHIBITSNIL /TRUE COPY/ PA TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. *****************************************************************W.P.(C) No.38498 of 2017***************************************************************** Dated this the 30[th] day of November, 2017 J U D G M E N T Against Ext.P1 penalty order under the Kerala Value AddedTax Act, the petitioner has preferred a revision before the Revisionauthority, but the same was dismissed by Ext.P2 order. Thepetitioner therefore preferred Ext.P3 second revision together withExt.P3(a) stay petition and Ext.P3(b) delay condonation petitionbefore the 4[th] respondent. It is stated by the learned counsel forthe petitioner that the delay occasioned in preferring the revision isonly of 22 days, and 20% of the amounts confirmed by Ext.P1penalty order has already been paid at the first revision stage. Dated this the 30[th] day of November, 2017 J U D G M E N T Against Ext.P1 penalty order under the Kerala Value AddedTax Act, the petitioner has preferred a revision before the Revisionauthority, but the same was dismissed by Ext.P2 order. Thepetitioner therefore preferred Ext.P3 second revision together withExt.P3(a) stay petition and Ext.P3(b) delay condonation petitionbefore the 4[th] respondent. It is stated by the learned counsel forthe petitioner that the delay occasioned in preferring the revision isonly of 22 days, and 20% of the amounts confirmed by Ext.P1penalty order has already been paid at the first revision stage. 2.I have heard the learned counsel appearing for thepetitioner, the learned Government Pleader for the officialrespondents and also the Standing counsel appearing for therespondent bank. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar and taking note of the W.P.(C). No.38498 of 2017 submission of the learned counsel for the petitioner that thedelay occasioned is only of 22 days, and finding the explanationof the learned counsel for the petitioner to be satisfactory, andalso taking note that 20% of the amounts confirmed against thepetitioner by Ext.P1 penalty order has already been paid at thefirst revision stage, I condone the delay occasioned in filing therevision, and dispose the writ petition with the followingdirections. (i).The 5[th] respondent, before whom Ext.P3revision is now pending, shall consider and passorders on Ext.P3(a) stay petition within a period ofthree months from the date of receipt of a copy ofthis judgment, after hearing the petitioner. (ii).Recovery steps, pursuant to Exts.P4 and P5notices, for recovery of amounts confirmed againstpetitioner by Ext.P1 penalty order shall be kept inabeyance till such time orders are passed by the 5[th]respondent as directed above and communicated tothe petitioner. (iii). The petitioner shall produce a copy of thisjudgment, together with a copy of the writ petitionbefore the 5[th] respondent, for further action. (iv).It is made clear that during the period when the stay granted in this judgment is in operation,the petitioner shall also be permitted operate thebank account mentioned in Ext.P5 notice. Sd/-A.K.JAYASANKARAN NAMBIARJUDGE nkr/30.11.2017