Kerala High Court
C.B.M.Warrier vs Union Of India on 19 July, 2018
Author: Hrishikesh Roy
Bench: Hrishikesh Roy, A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE THE ACTING CHIEF JUSTICE MR.HRISHIKESH ROY
&
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 19TH DAY OF JULY 2018 / 28TH ASHADHA, 1940
WP(C).No. 24172 of 2018
PETITIONER:
C.B.M.WARRIER,
WARRIER & WARRIER CHARTERED ACCOUNTANTS,
KUTHIRAVATTOM, CALICUT-673 016.
BY ADVS.SRI.ANIL D. NAIR
SRI.R.SREEJITH
SRI.ACHYUT K PADMARAJ
KUM.MEKHALA M.BENNY
RESPONDENT:
1. UNION OF INDIA, NEW DELHI,
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
FINANCE DEPARTMENT, PIN-110 001.
2. CENTRAL BOARD OF DIRECT TAXES,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI-110 001.
R1 BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL OF INDIA
R2 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-07-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
vpv
Hrishikesh Roy, Ag. CJ.
&
A.K.Jayasankaran Nambiar, J.
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W.P.(C)No.24172 of 2018
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Dated this the 19th day of July, 2018
JUDGMENT
Hrishikesh Roy, Ag. CJ.
This case is filed in the nature of a Public Interest Litigation to challenge the constitutional validity of Section 234F of the Income Tax Act, 1961, inserted with effect from 1.4.2018 by the Finance Act, 2017 whereunder, in the event of delay in filing return of income under Section 139 of the Income Tax Act, a levy in the nature of fee is chargeable for the delayed return.
2. However, after some deliberation in the matter, the learned counsel for the petitioner, Sri.Anil D.Nair, prays for liberty to withdraw this Public Interest Litigation in order to file a regular Writ Petition to challenge the levy and the offending provision in the capacity of an aggrieved assessee.
3. In view of such submission, the case is dismissed as withdrawn with the liberty to file a regular Writ Petition.
Sd/-
Hrishikesh Roy, Acting Chief Justice Sd/-
A.K.Jayasankaran Nambiar, Judge /true copy/ P.A. To Judge vpv