Madras High Court
Mr.Joseb Raj vs The Government Of India on 9 January, 2020
Author: C.V.Karthikeyan
Bench: C.V.Karthikeyan
Writ Petition No.5485 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2020
CORAM
THE HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN
Writ Petition No.5485 of 2019
Mr.Joseb Raj ...Petitioner
Vs
1.The Government of India,
rep., by the Secretary,
Ministry of finance,
No.2, Krishna Menon Marg,
New Delhi-110021.
2.The Ministry of Agriculture,
rep., by its Secretary,
Krishi Bhawan (Room No.120),
Rejendra Prasad Road,
New Delhi-110001.
3.The Ministry of Commerce,
rep., by its Secretary,
Udyog Bhawan, Central Delhi,
New Delhi-110107. ... Respondents
PRAYER Writ Petition filed under Article 226 of The Constitution of
India, to issue Writ of Mandamus directing the respondents to act upon
the representation of the petitioner dated 27.09.2018 and pass such
further or other orders.
For Petitioner : Mr.T.Gowthaman
For Respondents : Mrs.Hema Muralikrishnan for R1
Mr.N.Rajan (SCGSC) for R2
http://www.judis.nic.in
1
Writ Petition No.5485 of 2019
ORDER
The petitioner has filed the present writ petition in the nature of mandamus to consider the representation dated 27.09.2018.
2. The learned counsel for the petitioner submitted that the petitioner, Joseb Raj, Chief Operating Officer, M/s.Oceanaa Biotek Industries Ltd.,Chennai, had stated that aquaculture is a thriving industry which contributes extensively for this Nation's foreign exchange. Our Country's coastline, which runs for more than 8000 Kms., has contributed immensely to the development of the aquaculture industry. It is also stated that the Industry is supported by Marine Products Exports Development Authority (MPEDA), Fist Farmers Development Agencies (FFDAs) and Brackish Water Fish Farms Development Agencies (BFDAs). The said agencies promote freshwater and coastal aquaculture respectively.
3. According to the petitioner, necessary suitable amendments to the Income Tax Act, 1961 are required to be brought into effect to treat prawn hatchery and prawn farming (aquaculture) as an agricultural activity, so that income derived from aquaculture can be exempted from levying tax.
http://www.judis.nic.in 2 Writ Petition No.5485 of 2019
4. In this regard, the petitioner had given a representation on 27.09.2018 to the respondents. Since no action is forthcoming, the petitioner has come forward with the present Writ Petition.
5. The affidavit has been filed on behalf of the first respondent, wherein it has been stated that the income derived from aquaculture does not qualify as agricultural income under the Act and it is liable to be taxed.
1. Without going into the details mentioned in the counter affidavit, since the petitioner had sent a representation, there is an obligation on the part of the State Officials, who have filed a counter affidavit to pass appropriate orders on the representation made by the petitioner. Then only would the petitioner be able to take up the issues further. Therefore, a direction is issued to the first respondent to pass orders on the representation of the petitioner on or before 29.02.2020. The first respondent or any other Officials deputed by the first respondent may also issue notice to the petitioner to have a consultation with him and explain the aspects and may also examine the same. At any rate, the first http://www.judis.nic.in 3 Writ Petition No.5485 of 2019 respondent may consider the representation and pass orders on merits with reasons on or before 29.02.2020. 2.
C.V.KARTHIKEYAN, J.
sbn
7.With the above directions, this Writ Petition stands disposed of. No costs.
09.01.2020 Speaking/Non Speaking Order Index:Yes/No Internet:Yes/No sbn To
1.The Government of India, rep., by the Secretary, Ministry of finance, No.2, Krishna Menon Marg, New Delhi-110021.
2.The Ministry of Agriculture, rep., by its Secretary, Krishi Bhawan (Room No.120), Rejendra Prasad Road, New Delhi-110001.
3.The Ministry of Commerce, rep., by its Secretary, Udyog Bhawan, Central Delhi, http://www.judis.nic.in 4 Writ Petition No.5485 of 2019 New Delhi-110107.
Writ Petition No.5485 of 2019 http://www.judis.nic.in 5