The Court dismissed a writ petition challenging an assessment order filed after the expiration of the statutory appeal period. It held that the writ petition is not maintainable as no jurisdictional error or violation of natural justice was alleged.
Writ petition dismissed as not maintainable.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 17TH DAY OF OCTOBER 2016/25TH ASWINA, 1938
WP(C).No. 33089 of 2016 (I)
PETITIONER(S):
M/S. RICHO IMPEX (P) LTD., KALAPPADAN COMPLEX, PATHAPPIRIYAM, MANJERI, MALAPPURAM -676121, REPRESENTED BY ITS MANAGING DIRECTOR K.SAFEER.
BY ADVS.SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER-I, DEPARTMENT OF COMMERCIAL TAXES, MANJERI-676121.
2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, MALAPPURAM-676505.
3. THE DEPUTY TAHASILDAR, REVENUE RECOVERY, ERNAD TALUK OFFICE, MANJERI, MALAPPURAM-676121.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PJ
WP(C).No. 33089 of 2016 (I)
APPENDIX
PETITIONER(S)' EXHIBITS
P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32100463462/201213 DATED 5/8/15 FOR THE YEAR 2012-13 ISSUED BY THE R1 TO THE PETITIONER
P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.TALUK (ERND R1) FILE NO.2016/262/10/100 DATED 9/1/16 BEFORE THE R3 BY THE PETITIONER
P3 TRUE COPY OF THE AUDIT REPORT IN FORM 13 AND 13A DATED 17/3/16 TRADING, PROFIT AND LOSS ACCOUNT DATED 17/3/16 BEFORE THE R1 BY THE PETITIONER
P4 TRUE COPY OF THE JUDGMENT OF THE DIVISION BENCH OF HONOURABLE HIGH COURT OF KERALA IN O.T.REV.NO.49/14 DATED 25/9/14.
RESPONDENT(S)' EXHIBITS
NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
A.M. SHAFFIQUE, J.
=============== W.P. (C) No. 33089 of 2016
==================
Dated this, the 17th day of October, 2016
J U D G M E N T
Petitioner had approached this Court challenging Ext.P1 assessment order dated 5/8/2015 in respect of assessment year 2012-13. It is submitted by the learned counsel for the petitioner that the assessment order had been passed in gross violation of the judgment of this Court especially in NCL Industries Ltd. v. Assistant Commissioner (WP(C) No.28855/2015) decided on 29/10/2015.
W.P(C) No.33089/16
-:2:-
alternate remedy is available to the petitioner by filing an appeal. Writ petition can be entertained only if there is any jurisdictional error or there is violation of principles of natural justice. No such eventuality has been pointed out. The only contention is that the assessment order is illegal. The remedy of the petitioner is apparently to prefer an appeal before the competent authority and if possible by filing necessary application to condone delay. I do not think that a writ petition filed after the period of limitation can be entertained as it will virtually permit finality of the assessment order being challenged after the period of limitation. There is no material to indicate that the judgment is void in any manner.
Under such circumstances, writ petition is not maintainable and the same is dismissed.
Sd/- A.M. SHAFFIQUE, JUDGE
Rp17/10/2016
//True Copy//
P.S to Judge
2 issues framed by the court
Whether a writ petition is maintainable to challenge an assessment order after the statutory period for filing an appeal has expired.
Whether a writ petition is maintainable to challenge the legality of an assessment order without pointing out jurisdictional error or violation of natural justice.
Colour shows how this judgement treated each authority
NCL Industries Ltd. v. Assistant CommissionerReferred¶33
NCL Industries Ltd. v. Assistant Commissioner (WP(C) No.28855/2015)
M/S. RICHO IMPEX (P) LTD.
THE COMMERCIAL TAX OFFICER-I
THE DEPUTY COMMISSIONER
THE DEPUTY TAHASILDAR
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
