Kerala High Court
Anil Kumar Puthan Peedikayil vs Commercial Tax Officer-I [Aa on 31 October, 2017
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 31ST DAY OF OCTOBER 2017/9TH KARTHIKA, 1939
WP(C).No. 34567 of 2017 (U)
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PETITIONER:
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ANIL KUMAR PUTHAN PEEDIKAYIL,
M/26/A/31, MALAPARAMBA HOUSING COLONY, CALICUT-673009.
BY ADVS.SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER-I [AA],
COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-673002.
2. INTELLIGENCE OFFICER [IB]-I
O/O.DEPUTY COMMISSIONER [INT.],
COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-673002.
3. DEPUTY TAHSILDAR [RR], KOZHIKODE
673002.
4. APZONE HOMES APPLIANCES INTERNATIONAL [P] LTD,
LAKSHMI BUILDING, FLORICAN ROAD, MALAPARAMBA,
KOZHIKODE-673009.
R1 TO R3 BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 31-10-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WP(C).No. 34567 of 2017 (U)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 PHOTOCOPY OF REGN.CERTIFICATE UNDER KVAT ACT RE:"INTRA
SPAZE", DT.02-07-2010.
EXHIBIT P2 PHOTOCOPY OF REGN.CERTIFICATE UNDER KVAT ACT
RE:"INTRSPAZE CREATIONS INDIA LL.P", DT.10-09-2013.
EXHIBIT P3 PHOTOCOPY OF RESOLUTION DT. 25-03-2014 RE:ALLOTMENT OF
SHARES TO MR.THAIZEER A.K.
EXHIBIT P4 PHOTOCOPY OF RESOLUTION DT.22-08-2014 RE:RESIGNATION
AS DIRECTOR BY PETITIONER.
EXHIBIT P5 PHOTOCOPY OF RESOLUTION DT.22-08-2014 RE:INDUCTION OF
NAZIYA THAIZEER AS DIRECTOR.
EXHIBIT P6 PHOTOCOPIES OF DOCUMENTS RE:IMPORT OF FANCY GOODS FROM
HONG KONG: MAY 2014.
EXHIBIT P7 PHOTOCOPIES OF DOCUMENTS RE:IMPORT OF FURNITURE FROM
HONG KONG: SEPT. 2014.
EXHIBIT P8 PHOTOCOPY OF ASSESSMENT ORDER 2015.16.
EXHIBIT P9 PHOTOCOPY OF PENALTY ORDER DT.11-04-2017.
EXHIBIT P10 PHOTOCOPY OF RR NOTICE FOR 2015-15.
EXHIBIT P11 PHOTOCOPY OF RR NOTICE FOR PENALTY:EXT P9
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
K.V P.S.TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 34567 of 2017
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Dated this the 31st day of October, 2017
JUDGMENT
The petitioner has approached this Court aggrieved by Exts.P10 and P11 revenue recovery notices proposing to recover amounts from the petitioner towards the penalty imposed on a company, in which the petitioner was a director till 22.08.2014. In the writ petition, it is the case of the petitioner that he cannot be saddled with a liability for a period when he was not in charge of the affairs of the company. It is the submission of the learned counsel for the petitioner that he may be permitted to submit a representation against the recovery proceedings before the 1st respondent, so that there can be an adjudication with regard to the liability of the petitioner for the dues outstanding from the Company.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and taking note of the submission of counsel for the petitioner, I dispose the writ -2- W.P.(C). No. 34567 of 2017 petition with the following directions:
(i) If the petitioner files a representation before the 1st respondent against the proposal to recover amounts from the petitioner, in his capacity as director of the company which was in default of KVAT Rules, within two weeks from the date of receipt of a copy of this judgment, then the 1st respondent shall consider and pass orders on the same, after hearing the petitioner, within a further period of three weeks from the date of receipt of a copy of the representation.
(ii) It is made clear that till such time as orders are passed by the 1st respondent as directed on the representation submitted by the petitioner and the order communicated to the petitioner, recovery steps pursuant to Exts.P10 and P11 as against the petitioner, shall be kept in abeyance.
(iii) The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the 1st respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das/ 31.10.2017