Wp(C)/591/2015 Of Baby Antony v. The Agrl.income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 8TH DAY OF JANUARY 2015/18TH POUSHA, 1936 WP(C).No. 591 of 2015 (Y) ------------------------------------- PETITIONER(S) : ------------------------ BABY ANTONY, AGED 47 YEARS, PROPRIETOR, ENVEES INN BAR, ERAMALLOOR, PIN-682 584. BY ADVS.SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT(S) : ---------------------------- 1. THE AGRL.INCOME TAX & COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KUTHIATHODE, PIN-682 584. 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, CHERTHALA-682 584. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 591 of 2015 (Y) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : TRUE COPY OF THE ASSESSMENT ORDER NO.32041877106/2013-14 DATED 19.10.2013.DATED 19.10.2013. P2 : TRUE COPY OF THE NOTICE NO.32041877106/2013-14 DATED 13.03.2014. P3 : TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 NO.(B1) FILE NO.2014/556/04/200 DATED 12.12.2014 (FILE NO.2014/683(A)/200 DATED 12.12.2014.NO.2014/556/04/200 DATED 12.12.2014 (FILE NO.2014/683(A)/200 DATED 12.12.2014. P4 : TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 34 NO.(B1) FILE NO.2014/556/04/200 DATED 12.12.2014 (FILE NO.2014/683(A)/200 DATED 12.12.2014.NO.2014/556/04/200 DATED 12.12.2014 (FILE NO.2014/683(A)/200 DATED 12.12.2014. P5 : TRUE COPY OF THE REQUEST DATED 30.12.2014. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// Msd. P.A.TO JUDGE. A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.591 of 2015 (Y) ............................................... Dated this the 8[th] day of January, 2015 JUDGMENT The petitioner, who is running a bar attached hotel, opted to paytax under the Kerala Value Added Tax Act, 2003 on compoundedbasis for the assessment year 2013 - 2014. In the writ petition,the petitioner is aggrieved by Exts.P3 and P4 notices issued toher under the Revenue Recovery Act for recovery of the balanceamount of tax to be paid at the compounded rate to therespondents. It is the case of the petitioner that, she isundergoing financial hardship and that if some time is granted todischarge the dues, the liability to the department can be wipedoff. 2. I have heard Smt.S.K.Devi, learned Senior counsel appearing forthe petitioner and learned Government Pleader appearing for therespondents. the petitioner and learned Government Pleader appearing for therespondents. 3. On a consideration of the facts and circumstances of the caseand the submissions made across the Bar, I dispose the writpetition with the following directions :and the submissions made across the Bar, I dispose the writpetition with the following directions : (i) The total amount of dues outstanding interms of Exts.P3 and P4 is seen to beterms of Exts.P3 and P4 is seen to be Rs.4,23,695/-, Accordingly, if the petitionerpays the said amount of Rs. 4,23,695/-, togetherwith accrued interest and other charges, inthreeequalandsuccessivemonthlyinstallments commencing from 30.01.2015, therecovery steps initiated pursuant to Exts.P3 &P4 notices shall be kept in abeyance. ii) It is made clear that, if the petitionercommits a default in respect of any of theinstallments, she will lose the benefits of thisjudgment and the respondents will be free tocontinue the recovery proceedings against herfrom the stage at which they presently stand. Sd/- A.K.JAYASANKARAN NAMBIARJUDGE