Kerala High Court
A.K. Valsala vs Commercial Tax Officer
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
TUESDAY, THE 11TH DAY OF MARCH 2014/20TH PHALGUNA, 1935
WP(C).No. 6919 of 2014 (L)
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PETITIONER(S):
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A.K. VALSALA,
PROPRIETRIX, TEXMO TRADERS,
KAYAMKULAM,
ALAPPUZHA.
BY ADVS.SRI.K.I.MAYANKUTTY MATHER
SRI.R.JAIKRISHNA
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER,
DEPARTMENT OF COMMERCIAL TAXES, KAYAMKULAM - 690 502.
2. DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, KOLLAM -691 001.
3. DEPUTY TAHSILDAR (REVENUE RECOVERY),
KARTHIKAPALLY, ALAPPUZHA - 690 516.
R1 TO R3 BY SR. GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-03-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Kss
WP(C).No. 6919 of 2014 (L)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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EXHIBIT-P1-TRUE COPY OF THE ESCAPED ASSESSMENT ORDER FOR THE
YEAR 2008-2009 (KVAT) DTD. 27/07/2013.
EXHIBIT-P1(a)-TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT
YEAR 2008-09 (KVAT) DTD. 27/07/2013.
EXHIBIT-P2-TRUE COPY OF THE ESCAPED ASSESSMENT ORDER FOR THE
YEAR 2009-2010 (KVAT) DTD. 27/07/2013.
EXHIBIT-P2(a)-TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT
YEAR 2009-2010 (KVAT) DTD. 27/07/2013.
EXHIBIT-P3-TRUE COPY OF THE REQUEST MADE BY THE PETITIONER TO
REVISE THE RETURN FOR THE MONTH OF MARCH, 2011 DTD. 9/01/2013.
EXHIBIT-P3(a)-TRUE COPY OF THE MONTHLY RETURN FOR THE MONTH OF
MARCH, 2011 DTD. 21/04/2011.
EXHIBIT P3(b)- TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2010-11
DTD. 27/07/2011.
EXHIBIT-P4-TRUE COPY OF THE ESCAPED ASSESSMENT ORDER FOR THE
YEAR 2010-2011 (KVAT) DTD. 27/07/2013.
EXHIBIT-P4(a)-TRUE COPY OF THE PENALTY ORDER FOR THE YEAR 2010-2011
(KVAT) DTD. 27/07/2013.
EXHIBIT-P5-TRUE COPY OF THE PENALTY ORDER FOR THE YEAR 2012-2013
(KVAT) DTD. 31/08/2013.
EXHIBIT-P6-TRUE COPY OF THE APPEAL FILED BEOFE THE 2ND RESPONDENT
FOR A Y 2008-2009 (ASSESSMENT) DTD. 4/10/2013.
EXHIBIT-P6(a)-TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND
RESONDENT FOR A Y 2008-2009 (PENALTY) DTD. 4/10/2013.
EXHIBIT-P7-TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT
FOR A Y 2009-2010 (ASSESSMENT) DTD. 4/10/2013.
EXHIBIT-P7(a)-TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND
RESPONDENT FOR AY 2009-2010 (PENALTY)DTD. 4/10/2013.
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WPC.NO.6919/2014 (L)
EXHIBIT-P8-TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT
FOR A Y 2010-2011 (ASSESSMENT) DTD. 4/10/2013.
EXHIBIT-P8(a)-TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND
RESPONDENT FOR AY 2010-2011(PENALTY) DTD. 4/10/2013.
EXHIBIT-P9-TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT
FOR A Y 2011-2012(PENALTY) DTD. 4/09/2013.
EXHIBIT-P10-TRUE COPY OF THE REVENUE RECOVERY NOTICE UNDER
SECTION 7 OF THE KERALA REVENUE RECOVERY ACT DTD. 23/01/2014.
EXHIBIT-P10(a)-TRUE COPY OF THE REVENUE RECOVERY NOTICE UNDER
SECTION 7 OF THE KERALA REVENUE RECOVERY ACT DTD. 23/01/2014.
EXHIBIT-P10(b)-TRUE COPY OF THE REVENUE RECOVERY NOTICE UNDER
SECTION 7 OF THE KERALA REVENUE RECOVERY ACT DTD. 23/01/2014.
EXHIBIT-P11-TRUE COPY OF THE CONDITIONAL ORDER OF STAY PASSED BY
THE 2ND RESPONDENT DTD. 12/02/2014.
RESPONDENT(S)' EXHIBITS:
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/TRUE COPY/
P.A.TO JUDGE
Kss
P.R. RAMACHANDRA MENON J.
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W.P.(C) No. 6919 of 2014
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Dated, this the 11th day of March, 2014
JUDGMENT
Being aggrieved of Exts. P1, P2 and P4 escaped assessment orders for the assessment years 2008 -'09, 2009 - '10 and 2010 - '11 and Exts. P1(a), P2(a), P4(a) and P5 penalty orders for the assessment years 2008-09, 2009 - 10, 2010 - '11 and 2011 - '12, the petitioner has preferred Exts. P6, P6(a), P7, P7(a), P8, P8(a) and P9 appeals along with interlocutory applications for stay. After considering the I.A. for stay, the second respondent passed Ext. P11 order, directing the petitioner to satisfy 30 % of the balance tax, penalty, interest and Cess demanded within two weeks and to furnish adequate security for the balance amount to the satisfaction of the assessing authority. This made the petitioner to approach this Court.
2. Heard the learned Government Pleader as well.
3. After hearing both the sides, this Court finds that Ext. P11 order has been passed by the second respondent, after considering the entire facts and figures. As such, this is not a fit case to invoke the discretionary jurisdiction of this Court under Article 226 of the W.P.(C) No. 6919 of 2014 : 2 : Constitution of India. Interference is declined and the writ petition is dismissed. However, since the time stipulated in Ext.P11 is already over, the petitioner is granted two weeks' time from today to satisfy the requirement.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd