Wp(C)/8520/2017 Of Kerala State Civil Supplies Corporation v. The Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 14TH DAY OF MARCH 2017/23RD PHALGUNA, 1938WP(C).No. 8520 of 2017 (L) ---------------------------------------- PETITIONER(S) :------------------------- KERALA STATE CIVIL SUPPLIES CORPORATION, TALUK DEPOT AT SULTHAN BATHERY, WAYANAD, REPRESENTED BY ITS DEPOT MANAGER, P.V.JAYAPRAKASH BY ADV. SHRI N.D.PREMACHANDRAN, S.C RESPONDENT(S) :---------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, VAT CIRCLE, SULTHAN BATHERY- 673 004. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KALPETTA, WAYANAD- 673 121. 4. THE TAHSILDAR, REVENUE RECOVERY, AMBALAVAYAL, PIN-673 593 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 14-03-2017, THE COURT ON THE SAME DAY DELIVERED THE Msd. WP(C).No. 8520 of 2017 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : P1 COPY OF THE ASSESSMENT ORDER DATED 18.07.2013 FOR THE ASSESSMENT YEAR 2009-10.THE ASSESSMENT YEAR 2009-10. P2 COPY OF THE ASSESSMENT ORDER DATED 01.12.2014 FOR THE ASSESSMENT YEAR 2010-11.THE ASSESSMENT YEAR 2010-11. P3 COPY OF THE APPEAL MEMORANDA DATED 24.10.2016 FOR THE ASSESSMENT YEAR 2009-10.THE ASSESSMENT YEAR 2009-10. P4 COPY OF THE APPEAL MEMORANDA DATED 24.10.2016 FOR THE ASSESSMENT YEAR 2010-11.THE ASSESSMENT YEAR 2010-11. P5 COPY OF THE STAY PETITION DATED 24.10.2016 FILED FOR THE ASSESSMENT YEAR 2009-10.THE ASSESSMENT YEAR 2009-10. P6 COPY OF THE STAY PETITION DATED 24.10.2016 FILED FOR THE ASSESSMENT YEAR 2010-11.THE ASSESSMENT YEAR 2010-11. P7 COPY OF THE APPLICATION DATED 24.10.2016 FOR CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2009-10.THE DELAY FILED FOR THE ASSESSMENT YEAR 2009-10. P8 COPY OF THE APPLICATION DATED 24.10.2016 FOR THE CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2010-11.THE CONDONING THE DELAY FILED FOR THE ASSESSMENT YEAR 2010-11. P9 COPY OF THE APPLICATION FOR EARLY HEARING DATED 24.10.2016.DATED 24.10.2016. P10 COPY OF THE APPLICATION FOR EARLY HEARING DATED 24.10.2016.DATED 24.10.2016. P11 COPY OF THE REVENUE RECOVERY NOTICE DATED 25.02.2017. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J. ===================== W.P.(C)No.8520 of 2017 - L =========================Dated this the 14[th] day of March, 2017 J U D G M E N T The petitioner is aggrieved with the assessmentorders at Exts.P1 and P2, pursuant to which demandsrespectively of Rs.48,57,415/- and Rs.20,84,426/- were made.The assessment years are 2009-10 and 2010-11. The appealshave been filed at Exts.P3 and P4, which are delayed by years.In the first case delay is of 1112 days and in the second casedelay is of 633 days. 2. This Court has also come across other delayedappeals filed by the very same Corporation in earlier instancesalso. The Corporation is a public sector undertaking and theOfficers have acted without any responsibility in havingdelayed filing statutory appeals before the appellate authority. W.P.(C)No.8520/2017 There is no contention with respect to the non receipt of theassessment orders and considering the gross delay caused, thisCourt is not inclined to exercise its extra ordinary jurisdictionto direct expeditious consideration of the appeals or even thestay applications and the delay condonation petitions. 3. Even then, it has to be noticed that proviso to 2. This Court has also come across other delayedappeals filed by the very same Corporation in earlier instancesalso. The Corporation is a public sector undertaking and theOfficers have acted without any responsibility in havingdelayed filing statutory appeals before the appellate authority. W.P.(C)No.8520/2017 There is no contention with respect to the non receipt of theassessment orders and considering the gross delay caused, thisCourt is not inclined to exercise its extra ordinary jurisdictionto direct expeditious consideration of the appeals or even thestay applications and the delay condonation petitions. 3. Even then, it has to be noticed that proviso to Section 55(4) of the Kerala Value Added Tax Act, 2003 (forbrevity ' the KVAT Act') provides for a blanket stay of recoveryon payment of 20% of the demand and also payment of thecollected tax for the said years. In such circumstance, if thepetitioner complies with the said condition, the recovery couldbe stayed till the disposal of the appeal. The petitioner is alsogranted a time of one month to satisfy 20% of the demand, inwhich period, there shall be stay of recovery. If the paymentsare not made within that period, then necessarily, the recovery W.P.(C)No.8520/2017 proceedings would have to be effected against the petitioner. The writ petition would stand rejected, with the above observation. Sd/- SB/14/03/2017 // true copy // K. VINOD CHANDRAN, JUDGE P.A to Judge