Disposed

Nazeer Jamal, v. the State of Kerala

Kerala HC8 Nov 2023WP(C)/12120/2023

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition seeking to quash revenue recovery notices and demand instalments for tax liability. The court granted relief allowing payment in three equated monthly instalments, with default leading to enforcement of recovery notices. The petition did not proceed on merit.

What did the court decide?

Liberty to pay outstanding tax liability including interest in three equated monthly instalments; first by 10.12.2023; default allows enforcement of recovery notices.

Nazeer Jamal, Vs the State of Kerala — Civil Procedure and Limitation | Kerala HC (2023)

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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 DINESH KUMAR SINGH

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WEDNESDAY, THE 8TH DAY OF NOVEMBER 2023 / 17TH KARTHIKA, 1945

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WP(C) NO. 12120 OF 2023

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PETITIONER/S:

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NAZEER JAMAL,
AGED 53 YEARS
S/O. JAMAL, RESIDING AT VALIYAVEETIL HOUSE, V K BAVA
LANE, S.R.M. ROAD, ERNAKULAM - 682018

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BY ADVS.
V.S.SHIRAZ BAVA
JOSEPH KURIAN VALLAMATTAM

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RESPONDENT/S:

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1 THE STATE OF KERALA, REP BY ITS SECRETARY TO MINISTRY OF FINANCE, DEPT. OF REVENUE THIRUVANANTHAPURAM - 695001

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2 THE COMMISSIONER, COMMERCIAL TAX DEPARTMENT THIRUVANANTHAPURAM - 695002

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3 THE DISTRICT COLLECTOR, ERNAKULAM COLLECTORATE, KAKKANAD, ERNAKULAM - 682030

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4 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT 1ST CIRCLE, KALAMASSERRY AT CIVIL STATION, KAKKANNAD- 682030

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5 DEPUTY TAHASILDAR, KANAYANNUR TALUK, KANAYANNUR TALUK OFFICE, PARK AVENUE ROAD, ERNAKULAM DISTRICT - 682011

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6 THE VILLAGE OFFICER, VILLAGE OFFICE, PARK AVENUE ROAD, ERNAKULAM DISTRICT, PIN CODE -682011

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RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

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08.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P(C.) No. 12120 of 2023

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JUDGMENT

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Dated this the 8^th day of November, 2023

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The present writ petition has been filed under Article 226

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of the Constitution of India seeking the following reliefs:

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i) Issue appropriate writ or order quashing Ext.P3 and P4 revenue recovery proceedings.

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ii) Issue appropriate writ or order directing the 4^th respondent to pass appropriate orders in Ext.P2 application after affording an opportunity of being heard.

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iii) Pass orders dispensing the filing of translation for vernacular documents.

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iv) Pass such other order or direction as this Hon’ble Court may deem fit to grant in the circumstances of the case.

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After some arguments, learned counsel for the

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petitioner submits that the petitioner is not pressing this writ petition on merit and he would be satisfied, if this Court grants a few instalments for discharging the tax liability which is sought to be recovered by Exts.P3 and P4 recovery notices.

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Considering the aforesaid request and facts and

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circumstances of this case, the present writ petition is disposed

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W.P(C.) No. 12120 of 2023

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of with liberty to the petitioner to pay the outstanding tax liability along with the interest due in three equated monthly instalments. The 1^st instalment is to be paid on or before 10.12.2023 and the remaining two instalments on or before 10^th day of the succeeding months. In case, the petitioner defaults in making any of the instalment, the authority will be free to enforce the revenue recovery notices for realisation of remaining tax dues.

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With the aforesaid liberty, the present writ petition stands finally disposed of.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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W.P(C.) No. 12120 of 2023

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APPENDIX OF WP(C) 12120/2023

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`PETITIONER EXHIBITS`
`Exhibit P1`	`A.TRUE COPY OF THE NOTICE ISSUED BY THE 1ST` `RESPONDENT INTIMATING THE FACTUM OF AMNESTY` `SCHEME-2019`
`Exhibit P2`	`A.TRUE COPY OF THE APPLICATION FOR` `SETTLEMENT OF ARREARS UNDER THE AMNESTY` `SCHEME, 2019-20 SUBMITTED BY THE PETITIONER` `BEFORE THE 4TH RESPONDENT`
`Exhibit P3`	`A. TRUE COPY OF THE NOTICE DATED 03.01.2023` `CONTEMPLATED UNDER SECTION 7 OF THE KERALA` `REVENUE RECOVERY ACT`
`Exhibit P4`	`A.TRUE COPY OF THE NOTICE DATED 03.01.2023` `CONTEMPLATED UNDER SECTION 34 OF THE KERALA` `REVENUE RECOVERY ACT`

Nazeer Jamal, v. the State of Kerala

Case brief

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Nazeer Jamal, v. the State of Kerala

Case brief

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