Disposed

A.M.Aseem v. the Assistant Commissioner (Assmt)

Kerala HC10 Jun 2016WP(C)/285/2014

Case brief

AI extract

What is this about?

In a Writ Petition regarding sales tax dues, the court assumed the petitioner was not served with the assessment order due to lack of counter affidavit and directed the respondents to produce copies while keeping recovery proceedings in abeyance pending service.

What did the court decide?

Respondents to provide assessment orders within three months; recovery proceedings kept in abeyance until service.

A.M.Aseem Vs the Assistant Commissioner (Assmt) — 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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FRIDAY, THE 10TH DAY OF JUNE 2016/20TH JYAISHTA, 1938

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WP(C).No. 285 of 2014 (I)

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PETITIONER :

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------------

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A.M.ASEEM, AGED 45 YEARS, S/O.MANAF, RESIDING AT SHAMMER MANZIL,

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VADAKKEVILA P.O., KOLLAM.

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BY ADVS.SRI.T.C.SURESH MENON

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SRI. P.S.APPU SRI.A.R.NIMOD SRI.SANIL JOSE

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RESPONDENTS :

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1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM - 691 001.

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2. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA, KOLLAM - 691 596.

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3. THE TAHSILDAR (REVENUE RECOVERY), KOLLAM - 691 001.

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BY GOVERNMENT PLEADER SRI.BOBBY JOHN

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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msv/

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WP(C).No. 285 of 2014 (I)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1. TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 06.02.2007.

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EXHIBIT P2. TRUE COPY OF THE STATEMENT PREPARED BY THE 2ND RESPONDENT DATED NIL.

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EXHIBIT P3. TRUE COPY OF THE REQUEST MADE BY THE PETITIONER TO THE 1ST RESPONDENT DATED 03.12.2013.

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

NIL

//TRUE COPY//

P.S.TO JUDGE

Msv/

A.M.SHAFFIQUE, J.

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------------------------------------ W.P.(C).No.285 of 2014

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Dated this the 10^th day of June, 2016

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J U D G M E N T

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The petitioner has approached this Court inter alia contending that he is not served with copy of the assessment order for the year 2006-07 in respect of the Lightning Cashew Company. He claims to be conducting the business in Kollam District. Ext.P1 is the revenue recovery notice issued against the petitioner claiming an amount of ₹32,64,000/- as sales tax dues. According to the petitioner, he is not served with a copy of the order.

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On several occasions this Court had directed the learned Government Pleader to get instructions as to whether copy had been served or not. By order dated 18.03.2014, the respondents were directed to file counter affidavit producing copy of the relevant documents. At one stage it was mentioned that, the files could not be traced out.

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Having regard to the fact that no counter affidavit has been filed so far, it has to be assumed that the petitioner was not served with copy of the assessment order/orders, which resulted in the requisition demanding sales tax dues from the petitioner. Accordingly, this writ petition is disposed of as under :

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Respondents 1 and 2 shall provide copy of the assessment orders, if any, to the petitioner which

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W.P.(C).No.285 of 2014

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resulted in Ext.P1 requisition being made, within a period of three months from today.

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Until a copy of the same is served on the petitioner, the recovery proceedings pursuant to Ext.P1 shall be kept in abeyance.

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Sd/-

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A.M.SHAFFIQUE, JUDGE.

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A.M.Aseem v. the Assistant Commissioner (Assmt)

Case brief

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A.M.Aseem v. the Assistant Commissioner (Assmt)

Case brief

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