Disposed

M/S. Travancore Rubbers Ltd. v. the Inspecting Assistant Commissioner

Kerala HC14 Jul 2016WP(C)/14352/2016

Case brief

AI extract

What is this about?

The High Court, in a writ petition by a company regarding tax assessment years 1979-87, directed the respondent tax officer to consider submitted appellate orders and act within two months to pass appropriate orders and issue refund if applicable, noting no willful delay by the authority.

What did the court decide?

The respondent shall take note of Exts.P1 and P2 and pass appropriate orders within two months from the date of receipt of the copy of this judgment.

M/S. Travancore Rubbers Ltd. Vs the Inspecting Assistant… — Income Tax | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

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THURSDAY, THE 14TH DAY OF JULY 2016/23RD ASHADHA, 1938

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WP(C).No. 14352 of 2016 (T)

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PETITIONER:

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M/S.TRAVANCORE RUBBERS LTD., MLAMALLAY BUILDINGS, KACHERIKADAVU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, MR.P.A.EAPEN.

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BY ADV. SRI.RAMESH CHERIAN JOHN

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RESPONDENT:

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THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, KOTTAYAM - 686 001.

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BY GOVERNMENT PLEADER SRI.BOBBY JOHN

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14-07-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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mbr/

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WP(C).No. 14352 of 2016 (T)

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APPENDIX

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PETITIONER(S)' EXHIBITS:

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P1 : TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS), DATED 28.11.2001 RELATING TO A/YEARS 1979-80, 1980-81, 1981-82 AND 1986-87.
P2 : TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 05.08.2003 RELATING TO A/YEARS 1979-80, 1980- 81 AND 1981-82.
P3 : TRUE COPY OF THE APPLICATION FILED BEFORE THE RESPONDENT FOR THE A/Y 1979-80 DATED 08.11.2003 REQUESTING TO GIVE EFFECT TO THE APPELLATE ORDER AND ISSUE REFUND.
P4 : TRUE COPY OF THE APPLICATION FILED BEFORE THE RESPONDENT FOR THE A/Y 1979-80 DATED 23.06.2016 REQUESTING TO GIVE EFFECT TO THE APPELLATE ORDER AND ISSUE REFUND.
P5 : TRUE COPY OF THE APPLICATION FILED BEFORE THE RESPONDENT FOR THE A/Y 1979-80 DATED 08.12.2015 REQUESTING TO GIVE EFFECT TO THE APPELLATE ORDER AND ISSUE REFUND.
P6 : TRUE COPY OF THE APPLICATION DATED 08.11.2003 FILED BEFORE THE RESPONDENT FOR THE A/Y 1980-81.
P7 : TRUE COPY OF THE APPLICATION DATED 15.07.2015 FILED BEFORE THE RESPONDENT FOR THE A/Y 1980-81.
P8 : TRUE COPY OF THE APPLICATION DATED 24.06.2015 FILED BEFORE THE RESPONDENT FOR THE A/Y 1981-82.
P9 : TRUE COPY OF THE APPLICATION DATED 22.07.2015 FILED BEFORE THE RESPONDENT FOR THE A/Y 1981-82.
P10 : TRUE COPY OF THE APPLICATION DATED 08.12.2015 FILED BEFORE THE RESPONDENT FOR THE A/Y 1981-82.

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RESPONDENT(S)' EXHIBITS: NIL -----------------------

//TRUE COPY//

P.S. TO JUDGE

mbr/

A.M. SHAFFIQUE, J.

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------------------------------------- W.P.(C) No. 14352 of 2016

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Dated this the 14^th day of July, 2016

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JUDGMENT

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Petitioner has approached this Court seeking for a direction to the respondent to give effect to Exts.P1 and P2 appellate orders and to give refund to the petitioner with admissible interest as expeditiously as possible.

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The fact involved in the writ petition would disclose that the issue relates to the assessment years 1979-80, 198081, 1981-82 and 1986-87. By a common order dated 28.11.2001, the Deputy Commissioner (Appeals) had given certain benefits to the petitioner with respect to the aforesaid assessment years. Ext.P1 is the said order. The petitioner preferred an appeal before the Tribunal. By Ext.P2, further reliefs were also granted to the petitioner. As a result of relief so granted by the appellate authorities, it was the obligation on the part of the respondent herein to make a fresh

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W.P.(C) No. 14352 of 2016

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assessment in the matter. According to the petitioner, if such fresh assessment is made, the petitioner will be entitled for refund of the tax already paid along with interest as per the statutory provision. It is stated that since no action has been taken by the respondent in this regard, this writ petition is filed.

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Counter affidavit was filed on behalf of the first respondent inter alia stating that Exts.P1 and P2 could not be traced out from the records and the respondent has issued notice dated 16.7.2015 to the assessee Company directing to produce copies of the orders relied upon. They have submitted an application on 23.7.2015 seeking an adjournment and thereafter the documents were not produced. However, in paragraph 5 of the counter affidavit, it is stated that necessary orders will be passed after getting the appellate orders. Paragraph 5 reads as under:

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“5. It is respectfully submitted that this office is ready and willing to modify the earlier assessment in

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W.P.(C) No. 14352 of 2016

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tune with the appellate order on the receipt of concerned orders and issue consequential refund, if any. The respondent has not committed any willful latches in this case. When the petitioner has brought notice of the appellate order, notice was duly given to the petitioner to produce the same.”

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Learned counsel for the petitioner however submits

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that when the petitioner approached the respondent on 23.7.2015, respondent offered to complete the assessment within a specified time.

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Be that as it may, since the respondent had undertaken to pass fresh orders and Exts.P1 and P2 have already been produced before this Court, the respondent shall take note of the above documents and pass appropriate orders within a time frame.

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Accordingly, this writ petition is disposed of as under: (i) The respondent shall take into consideration Exts.P1

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and P2 and pass appropriate orders within a period of two months from the date of receipt of a copy of this judgment.

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W.P.(C) No. 14352 of 2016

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(ii) If the petitioner is aggrieved by such order, it shall

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be open for the petitioner to challenge the same in appropriate

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proceedings.

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Sd/A.M. SHAFFIQUE

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JUDGE

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Scl/14.07.2016

M/S. Travancore Rubbers Ltd. v. the Inspecting Assistant Commissioner

Case brief

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M/S. Travancore Rubbers Ltd. v. the Inspecting Assistant Commissioner

Case brief

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