Kerala High Court
Michael Van Ingen vs Commercial Tax Officer on 31 December, 1973
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
THURSDAY, THE 14TH DAY OF MARCH 2013/23RD PHALGUNA 1934
WP(C).No. 7081 of 2013 (I)
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PETITIONER(S):
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MICHAEL VAN INGEN,
CO-OWNER, MICHAEL VAN INGEN AND ROBERT VAN INGEN,
BRAHMAGIRI ''B'' ESTATE, THOLPETTY, MANANTODDY,
WAYANAD DISTRICT.
BY ADVS.SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER,
MANANTODDY-670 645.
2. DEPUTY COMMISSIONER (APPEALS),
ERANCHIPALAM, CALICUT-673 001.
3. DEPUTY TAHSILDAR (RR),
TALUK OFFICE, MANANTODDY-670 645.
R1 TO R3 BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 14-03-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No. 7081 of 2013 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. COPY OF THE DEED OF PARTNERSHIP DATED 31/12/1973.
EXHIBIT P2. COPY OF NOTICE DATED 23/8/2012 U/S.25 OF KVAT ACT FOR 2005-2006
TO 201-2011.
EXHIBIT P3. COPY OF REPLY TO EXT P2 NOTICE
EXHIBIT P4. COPY OF ASSESSMENT ORDER FOR 2005-2006 U/S.25 DATED 15/11/2012.
EXHIBIT P5. COPY OF ASSESSMENT ORDER FOR 2006-2007 U/S.25 DATED 15/11/2012.
EXHIBIT P6. COPY OF ASSESSMENT ORDER FOR 2007-2008 U/S.25 DATED 15/11/2012.
EXHIBIT P7. COPY OF ASSESSMENT ORDER FOR 2008-2009 U/S.25 DATED 15/11/2012.
EXHIBIT P8. COPY OF ASSESSMENT ORDER FOR 2009-2010 U/S.25 DATED 15/11/2012.
EXHIBIT P9. COPY OF ASSESSMENT ORDER FOR 2010-2011 U/S.25 DATED 15/11/2012.
EXHIBIT P10. COPY OF PENALTY ORDER FOR 2005-2006 U/S.67 DATED 15/11/2012.
EXHIBIT P11. COPY OF PENALTY ORDER FOR 2006-2007 U/S.67 DATED 15/11/2012.
EXHIBIT P12. COPY OF PENALTY ORDER FOR 2007-2008 U/S.67 DATED 15/11/2012.
EXHIBIT P13. COPY OF PENALTY ORDER FOR 2008-2009 U/S.67 DATED 15/11/2012.
EXHIBIT P14. COPY OF PENALTY ORDER FOR 2009-2010 U/S.67 DATED 15/11/2012.
EXHIBIT P15. COPY OF PENALTY ORDER FOR 2010-2011 U/S.67 DATED 15/11/2012.
EXHIBIT P16. COPY OF ASSESSMENT ORDER FOR 1998-1999 DATED 10/09/2004.
EXHIBIT P17. COPY OF ASSESSMENT ORDER FOR 2004-2005 DATED 17/7/2006
EXHIBIT P18. COPY OF ASSESSMENT ORDER FOR 2005-2006 DATED 14/5/2007
EXHIBIT P19. COPY OF ASSESSMENT ORDER FOR 2006-2007 DATED 14/5/2007
EXHIBIT P20. COPY OF ASSESSMENT ORDER FOR 2007-2008 DATED 18/8/2008
EXHIBIT P21. COPY OF APPEAL AGAINST ASSESSMENT FOR 2005-2006.
EXHIBIT P22. COPY OF APPEAL AGAINST ASSESSMENT FOR 2006-2007
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WP(C).No. 7081 of 2013 (I)
EXHIBIT P23. COPY OF APPEAL AGAINST ASSESSMENT FOR 2007-2008
EXHIBIT P24. COPY OF APPEAL AGAINST ASSESSMENT FOR 2008-2009
EXHIBIT P25. COPY OF APPEAL AGAINST ASSESSMENT FOR 2009-2010
EXHIBIT P26. COPY OF APPEAL AGAINST ASSESSMENT FOR 2010-2011
EXHIBIT P27. COPY OF STAY PETITION FILED WITH EXHIBIT P21 APPEAL.
EXHIBIT P28. COPY OF STAY PETITION FILED WITH EXHIBIT P22 APPEAL
EXHIBIT P29. COPY OF STAY PETITION FILED WITH EXHIBIT P23 APPEAL
EXHIBIT P30. COPY OF STAY PETITION FILED WITH EXHIBIT P24 APPEAL
EXHIBIT P31. COPY OF STAY PETITION FILED WITH EXHIBIT P25 APPEAL
EXHIBIT P32. COPY OF STAY PETITION FILED WITH EXHIBIT P26 APPEAL
EXHIBIT P33. COPY OF APPEAL AGAINST PENALTY FOR 2005-2006
EXHIBIT P34. COPY OF APPEAL AGAINST PENALTY FOR 2006-2007
EXHIBIT P35. COPY OF APPEAL AGAINST PENALTY FOR 2007-2008
EXHIBIT P36 .COPY OF APPEAL AGAINST PENALTY FOR 2008-2009
EXHIBIT P37. COPY OF APPEAL AGAINST PENALTY FOR 2009-2010
EXHIBIT P38. COPY OF APPEAL AGAINST PENALTY FOR 2010-2011
EXHIBIT P39. COPY OF STAY PETITION FILED WITH EXHIBIT P33 APPEAL
EXHIBIT P40. COPY OF STAY PETITION FILED WITH EXHIBIT P34 APPEAL
EXHIBIT P41. COPY OF STAY PETITION FILED WITH EXHIBIT P35 APPEAL
EXHIBIT P42. COPY OF STAY PETITION FILED WITH EXHIBIT P36 APPEAL
EXHIBIT P43. COPY OF STAY PETITION FILED WITH EXHIBIT P37 APPEAL
EXHIBIT P44. COPY OF STAY PETITION FILED WITH EXHIBIT P38 APPEAL
EXHIBIT P45. COPY OF NOTICE FORM 1 FOR RS.276,715/- DATED 4/3/2013.
EXHIBIT P46. COPY OF NOTICE FORM 1 FOR RS.325,052/- DATED 4/3/2013.
EXHIBIT P47. COPY OF NOTICE FORM 1 FOR RS.326,097/- DATED 4/3/2013.
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WP(C).No. 7081 of 2013 (I)
EXHIBIT P48. COPY OF NOTICE FORM 1 FOR RS.381,412/- DATED 4/3/2013.
EXHIBIT P49. COPY OF NOTICE FORM 1 FOR RS.447.921/- DATED 4/3/2013.
EXHIBIT P50. COPY OF NOTICE FORM 1 FOR RS.550,006/- DATED 4/3/2013.
EXHIBIT P51. COPY OF MAHAZER REGARDING SEIZURE OF 51 BAGS OF COFFEE
DATED 5/3/2013.
RESPONDENT(S)' EXHIBITS: NIL
/TRUE COPY/
P.S.TO.JUDGE
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ANTONY DOMINIC, J.
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W.P(C).No.7081 of 2013
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Dated this the 14th day of March, 2013
JUDGMENT
1.Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.
2.Exts.P4 to P9 are the assessment orders and Exts.P10 to P15 are the penalty orders passed against the petitioner under the KVAT Act. Challenging the assessment orders, the petitioner filed Exts.P21 to P26 appeals and against the penalty orders, Exts.P33 to P38 appeals before the appellate authority. Exts.P27 to P32 are the stay petitions filed in Exts.P21 to P26 appeals and Exts.P39 to P44 are the stay petitions filed in Exts.P33 to P38 appeals. The appeals are pending consideration of the second respondent. In the mean while, revenue recovery proceedings have been initiated by Exts.P45 to P50 and by Ext.P51, the coffee has been attached. It is in these circumstances, this writ petition is filed. WPC.7081/13 2
3.Learned counsel for the petitioner contended that the assessment orders and penalty orders are passed without any enquiry and in violation of the principles of natural justice and therefore, should be subject to scrutiny in this writ petition by this Court. However, as already noticed, the petitioner has taken recourse to the statutory remedies that are available to him by filing appeals against the assessment and penalty orders and the appellate authority is in seizin of those appeals. In such circumstances, the petitioner cannot resort to parallel proceedings.
4.In the aforesaid circumstances, I dispose of this writ petition directing the second respondent appellate authority to pass orders on Exts.P21 to P26 appeals filed against the assessment orders and Exts.P33 to P38 appeals filed against the penalty orders. This shall be done by the appellate authority as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment. In the mean while, recovery of tax and penalty will stand stayed subject to the petitioner WPC.7081/13 3 remitting 1/3rd of the amounts due thereon and furnishing security for the balance. This shall be done within two weeks from today.
Writ petition is disposed of as above. The petitioner will produce a copy of this judgment along with a copy of the writ petition before the appellate authority for compliance.
Sd/-
ANTONY DOMINIC Judge kkb.15/3.