Wp(C)/38562/2010 Of Abdul Rahiman v. Agricultural Income Tax And Commercial

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH JANUARY 2011 / 20TH POUSHA 1932 WP(C).No. 38562 of 2010(U) ------------------------- PETITIONER : -------------------- ABDUL RAHIMAN, AGED 33 YEARS, S/O.LATE IBRAHIM ELANGOLI ELANGOLI HOUSE, MADAKKIMALA P.O., WAYANAD DISTRICT BY ADVS. SRI.K.SHIBILI NAHA SMT.A.LOWSY RESPONDENT : ---------------------- AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, OFFICE OF THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICE, VYTHIRI, KALPETTA, WAYANAD-673576. BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38562 of 2010 ------------------------------------------- Dated this the 10[th] day of January, 2011 J U D G M E N T---------------------- Ext.P1 demand issued against the petitioner for realisation of Agricultural Income Tax, is under challenge in thiswrit petition. Contention is that such demand was raisedwithout issuing any order of assessment and the years for whichthe tax sought to be recovered pertain to a period even prior tothe birth of the petitioner. It is the further contention that,going by the provisions of Agricultural Income Tax Act, suchassessments could not be made since it is time barred. 2.Learned Government Pleader, on the basis ofinstructions, submitted that Ext.P1 demand notice now issuedpertains to amounts due from the deceased father of thepetitioner, against whom the respective assessments werecompleted long back. Since the father is the defaulter, now thedemand is issued against the petitioner, he being one among thelegal heirs. It is also stated that similar steps were initiatedagainst other legal heirs and some of them have taken steps tosettle the account. 3.Learned counsel for the petitioner submits that,eventhough the petitioner made applications for obtainingcopies of the orders of assessments under the provisions of the Right to Information Act, no copies were served to the petitioner.It is the contention that, the petitioner, if served with copies ofthe orders of assessment, can resort to appropriate remedyeither by filing appeals against the assessments or by seekingsettlement of arrears by invoking provisions contained in theAmnesty Scheme. Therefore a direction is sought for against the1[st] respondent for issuing copies of the orders of assessments. 4.If the petitioner makes any application seeking forissuance of certified copies of the assessments concerned, the 1[st]respondent shall issue such copies on usual terms, without anyfurther delay. The petitioner will be at liberty to takeappropriate steps on the basis of the assessments for settlementof the arrears or to challenge the assessments by filing statutoryappeals, if permissible under law. 5.In order to facilitate the petitioner to take appropriatesteps as mentioned above, coercive steps of recovery initiatedpursuant to Ext.P1, is directed to be kept in abeyance for aperiod of six weeks from today. C.K.ABDUL REHIM, JUDGE.