Disposed

Ismail Ebrahim Kutty v. the Commercial Tax Officer

Kerala HC13 Oct 2016WP(C)/16977/2016

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition challenging an assessment order, holding that the subsequent filing of a rectification application made the writ petition unnecessary. The court directed the assessing officer to consider the rectification application within one month and ordered recovery proceedings to stay.

What did the court decide?

Petitioner discharged; Assessing officer directed to consider Ext.P11 and pass orders within one month; recovery proceedings kept in abeyance.

Ismail Ebrahim Kutty Vs the Commercial Tax Officer — Kerala HC (2016) — LawSathi Research

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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 13TH DAY OF OCTOBER 2016/21ST ASWINA, 1938

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WP(C).No. 16977 of 2016 (V)

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PETITIONER(S):

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ISMAIL EBRAHIM KUTTY,

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AGED 47 YEARS, S/O. EBRAHIM KUTTY, MARUTHAVANA METALS, AMBALAPPUZHA P.O., ALAPPUZHA DISTRICT, PIN-686 561.

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BY ADVS.SRI.R.O.MUHAMED SHEMEEM, SMT.NASEEHA BEEGUM P.S., SRI.T.P.ABDUL HAMEED.

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RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, M O WARD, ALAPPUZHA, ALAPPUZHA DISTRICT, PIN-688 001.

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2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, VAZHICHERY, ALAPPUZHA, ALAPPUZHA DISTRICT, PIN-688 001.

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3. THE COMMISSIONER OF COMMERCIAL TAXES, TAXES TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695 002.

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BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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rs.

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WP(C).No. 16977 of 2016 (V)

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APPENDIX

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PETITIONER'S EXHIBITS:-

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P1 TRUE COPY OF THE NOTICE DATED 21-12-2015 ISSUED BY THE 1ST RESPONDENT TO PETITIONER.

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P2 TRUE COPY OF THE MEDICAL CERTIFICATE DATED 10-01-2016 ISSUED BY DR. KURUVILA E.K., MEDICAL OFFICER, S.H. HOSPITAL, PAYNKULAM, MALAKKOMBU P.O. TO PETITIONER

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P3 TRUE COPY OF THE COMMUNICATION DATED 02-02-2016 FILED TO THE 1ST RESPONDENT BY PETITIONER.

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P4 TRUE COPY OF THE ORDER NO. 32592610405/07/2015 TO 9/2015 DATED 29-01-2016.

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P5 TRUE COPY OF THE E CHALAN REMITTANCE DATED 09-02-2016 RS.3,131/WITH QUARTERLY RETURN IN FIRM 10-A, PERIOD FROM APRIL 2015 TO JUNE 2015.

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P6 TRUE COPY OF THE E CHALAN REMITTANCE DATED 10-02-2016 RS.10,319/WITH QUARTERLY RETURN IN FIRM 10-A, PERIOD FROM JULY 2015 TO SEPTEMBER 2015.

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P7 TRUE COPY OF THE E CHALAN REMITTANCE DATED 10-02-2016 RS.3,131/WITH QUARTERLY RETURN IN FIRM 10-A, PERIOD FROM APRIL 2015 TO JUNE 2015.

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P8 COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER.

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P9 COPY OF THE LETTER NO.32592610405/2015-2016 DATED 12/05/2016 OF OFFICE OF THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, ALAPPUZHA.

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P10 COPY OF THE NEWS REPORTED IN THE FRONT PAGE OF MATHRUBHUMI DAILY DATED 01/03/2016.

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P11 COPY OF THE RECTIFICATION APPLICATION DATED 04/07/2016 FILED BEFORE THE 1ST RESPONDENT.

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RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY//

P.S. TO JUDGE

rs.

A.M. SHAFFIQUE, J.

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=============== W.P. (C) No. 16977 of 2016

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==================

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Dated this, the 13^th day of October, 2016

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J U D G M E N T

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This writ petition is filed challenging Ext.P4 assessment order with reference to the assessment period July to September, 2015.

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Counter affidavit has been filed on behalf of the respondents inter alia stating that the assessment order had been passed after issuing notice to the petitioner and after hearing the petitioner and therefore there is no violation of principles of natural justice. Further, being an appealable order, it is not open for the petitioner to approach this Court by filing the writ petition.

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During the course of hearing of the matter, petitioner filed IA No.14835/2016 producing along with the same an application for rectification of the assessment order, Ext.P4.

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Taking into account subsequent events especially the filing of rectification petition, I am of the view that this writ petition can be disposed of leaving open the contentions urged by the petitioner in regard to the challenge to the assessment order in the following manner:-

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W.P(C) No.16977/16

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-:2:-

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(i) That the assessing officer shall consider Ext.P11 and pass appropriate orders within a period of one month from the date of receipt of a copy of this judgment.

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(ii) Until such time, recovery proceedings, if any, shall be kept in abeyance.

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Sd/-

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A.M. SHAFFIQUE, JUDGE

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Rp13/10/2016

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//True Copy//

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P.S to Judge

Ismail Ebrahim Kutty v. the Commercial Tax Officer

Case brief

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Ismail Ebrahim Kutty v. the Commercial Tax Officer

Case brief

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