Kerala High Court
Betty Sebastian vs The Assistant Commissioner on 26 February, 2011
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
THURSDAY, THE 13TH DAY OF NOVEMBER 2014/22ND KARTHIKA, 1936
WP(C).No. 30125 of 2014 (M)
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PETITIONER :
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BETTY SEBASTIAN,
W/O.V.D.SEBASTIAN, NOW RESIDING AT FLAT NO.7C,
BETRONS TOWERS, BLOSSOM ROAD, ELAMKULAM,
ERNAKULAM, KOCHI-20.
BY ADVS.SMT.INDU SUSAN JACOB
SRI.V.K.SHAMUSUDHEEN
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III,
COMMERCIAL TAXES COMPLEX, ERNAKULAM, KOCHI-682 015.
2. THE FAST TRACK TEAM,
COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE-III,
COMMERCIAL TAXES COMPLEX, ERNAKULAM, KOCHI-682 015.
3. THE TAHSILDAR (RR),
KANAYANNUR TALUK, ERNAKULAM-682 011.
4. THE DEPUTY TAHSILDAR (RR),
KANAYANNUR TALUK, ERNAKULAM-682 011
5. THE TAHSILDAR,
TALUK OFFICE, KUNNATHUNADU, PERUMBAVOOR-682 011.
6. THE SALES TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, ERNAKULAM-682 015.
7. DISTRICT COLLECTOR,
COLLECTORATE, KAKKANAD-682 030.
BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-11-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).No. 30125 of 2014 (M)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P1. TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST
RESPONDENT FOR THE YEAR 2003-04 DATED 26/2/2011.
EXT.P2. TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST
RESPONDENT FOR THE YEAR 2004-05 DATED 26/2/2011.
EXT.P3. TRUE COPY OF THE JUDGMENT IN WPC NO.2249/2014 DATED 5/2/2014.
EXT.P4. TRUE COPY OF THE JUDGMENT IN WA NO.626/2014 DATED 16/09/2014.
EXT.P5. TRUE COPY OF THE NOTICE FOR NO.11 ISSUED BY THE 5TH
RESPONDENT DATED 21/2/2014.
EXT.P6. TRUE COPY OF THE ORDER IN IA NO.2988/2014 IN OS NO.807/2012
DATED 29/9/2014.
EXT.P7. TRUE COPY OF THE APPEAL DATED 28/10/2014 FILED BEFORE THE
6TH RESPONDENT AGAINST EXT.P1 ORDER.
EXT.8. TRUE COPY OF THE APPEAL DATED 28/10/2014 FILED BEFORE THE
6TH RESPONDENT AGAINST EXT.P2 ORDER.
EXT.P9. TRUE COPY OF THE STAY PETITION DATED 28/10/2014 FILED BEFORE
THE 6TH RESPONDENT ALONG WITH EXT.P7 APPEAL.
EXT.P10. TRUE COPY OF THE STAY PETITION DATED 28/10/2014 FILED BEFORE
THE 6TH RESPONDENT ALONG WITH EXT.P8 APPEAL.
EXT.P11. TRUE COPY OF THE DELAY PETITION DATED 28/10/2014 FILED
BEFORE THE 6TH RESPONDENT ALONG WITH EXT.P7 APPEAL.
EXT.P12. TRUE COPY OF THE DELAY PETITION DATED 28/10/2014 FILED
BEFORE THE 6TH RESPONDENT ALONG WITH EXT.P8 APPEAL.
EXT.P13. TRUE COPY OF THE REPRESENTATION FILED BEFORE THE 7TH
RESPONDENT.
EXT.P14. TRUE COPY OF THE CHALLAN NO.290 DATED 29/10/2014.
EXT.P15. TRUE COPY OF THE CHALLAN NO.286 DATED 29/10/2014.
RESPONDENT(S)' EXHIBITS: NIL
/TRUE COPY/
sts P.S.TO.JUDGE
P.R. RAMACHANDRA MENON, J.
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W.P.(C)No.30125 OF 2014
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Dated this the 13th November, 2014
J U D G M E N T
The petitioner is an assessee on the rolls of the 1st respondent/Assistant Commissioner. The assessment in respect of assessment years 2003-04 and 2004-05 came to be finalised as per Exts.P1 and P2. Challenging Exts.P1 and P2, Exts.P3 and P4 appeals along with Exts.P9 and P10 petitions for stay and Exts.P11 and P12 petitions to condone the delay. In the meanwhile, the property belonging to the petitioner came to be attached as per Ext.P5, by virtue of which much of the activities pursued by the petitioner came to a standstill. The learned Counsel for the petitioner submits that the petitioner is ready to furnish another security to the satisfaction of the concerned respondent. It is in the said circumstance that the petitioner has moved the 7th respondent/District Collector by filing Ext.P13 and the prayer is to cause the same to be considered and disposed of within a reasonable time. At the same time, the petitioner seeks for a direction to the 6th respondent/Sales Tax Appellate Tribunal to consider and pass appropriate orders in the appeals stating that the petitioner has satisfied nearly 50% of the disputed W.P.(C)No.30125 OF 2014 2 liability as borne by Exts.P14 and P15.
2. Heard the learned Government Pleader as well, who submits that there is inordinate delay in filing the appeal, i.e. '1266' days.
3. After hearing both the sides, the writ petition is disposed of directing the 6th respondent /Sales Tax Appellate Tribunal to consider Exts.P11 and P12 petitions for condonation of delay and pass appropriate orders in accordance with law. If the delay is condoned, Exts. P7 and P8 appeals shall be finalised in accordance with law. This shall be done at the earliest, at any rate, within three months from the date of receipt of a copy of the judgment . In view of satisfaction of the liability to an extent of 50% as borne by Exts.P14 and P15, the remaining issue is only with regard to interest payable . The petitioner is permitted to enjoy the benefit of interim stay and no coercive proceedings shall be taken in the meanwhile, till the matter is finalised by the 6th respondent.
4. With regard to the grievance projected by the petitioner by way of Ext.P13, there will be a direction to the 7th respondent/District Collector to consider and pass appropriate W.P.(C)No.30125 OF 2014 3 orders on Ext.P13, after hearing the petitioner, which shall be done at the earliest, at any rate, within one month from the date of receipt of a copy of the judgment. Petitioner shall produce copies of the judgments along with copies of the writ petitions before the concerned respondents for further steps.
P.R.RAMACHANDRA MENON JUDGE lk