Allowed

Abdul Rasheed, v. State of Kerala

Kerala HC4 Dec 2023WP(C)/9628/2023

Case brief

AI extract

What is this about?

Writ petition filed by a transport tax payer seeking quashing of revenue recovery notice and directions to re-assess tax. The High Court disposed of the petition by granting liberty to approach the Transport Department authority for compounding tax liability through the amnesty scheme.

What did the court decide?

Liberty granted to the petitioner to approach the appropriate authority for compounding tax liability through the amnesty scheme of the Transport Department; the impugned revenue recovery notice shall

Abdul Rasheed, Vs State of Kerala — Writ and Judicial Review | 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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MONDAY, THE 4^TH DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945

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WP(C) NO. 9628 OF 2023

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PETITIONER:

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ABDUL RASHEED, AGED 49 YEARS S/O MAYANKUTTY, KANELIPARAMBIL HOUSE, CHELAMATTOM, OKKAL, ERNAKULAM, PIN – 683550

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BY ADV K.A.SIYAD

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RESPONDENTS:

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1 STATE OF KERALA, REPRESENTED SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, TRIVANDRUM, PIN – 695001

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2 DISTRICT COLLECTOR, ERNAKULAM DISTRICT, CIVIL STATION, KAKKANADU, ERNAKULAM., PIN – 682030

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3 DEPUTY THAHASILDAR, KUNNATHUNADU THALUK, THALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR, KERALA, PIN – 683543

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4 VILLAGE OFFICER, VILLAGE OFFICE, CHELAMATTOM, OKKAL, KERALA., PIN – 683550

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5 REGIONAL TRANSPORT OFFICER, R.T OFFICE PERUMBAVOOR, MUNICIPAL SHOPPING COMPLEX BUILDING,

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W.P.(C.) No.9628/2023 2

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PATTAL, IRINGOLE P.O, SH 16, KERALA., PIN – 683545

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6 SHRIRAM FINANCE LIMITED., FIRST FLOOR, IRUMPAN RUDHI ARCADE, ABOVE AXIS BANK, OPP. ST. JOSEPH HS ALUVA ROAD, ANGAMALY, ERNAKULAM, REPRESENTED BY ITS MANAGER, PIN – 683572

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BY ADVS. C.HARIKUMAR SANDRA SUNNY(K/926/2020) ARUN KUMAR M.A(K/1197/2021) FARAH JYOTHI PRADEEP(K/1240/2023)

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BY SMT.JASMINE M.M., GOVERNMENT PLEADER

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C.) No.9628/2023

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JUDGMENT

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The present writ petition has been filed seeking the

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following reliefs:-

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“i) Quash Ext. P1 RR Demand notice dated 17.09.2022 in RRC NO. 2022/12133/07 issued by the 3^rd respondent and any further proceedings pursuant to the said revenue recovery.

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ii) Direct the 5^th respondent to re-access the tax on the basis of the petitioner surrendering the vehicle to the 6^th respondent who was in possession of the vehicle.

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iii) Direct the 2^nd respondent to consider and pass orders on Exhibit P3 representation submitted by the petitioner within a time frame fixed by this Hon'ble Court and stay the operation of revenue recovery until disposal of the representation.”

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The learned counsel for the petitioner submits

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that this writ petition may be disposed of with liberty to

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the petitioner to avail the amnesty scheme of the Transport Department for compounding the tax liability.

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Considering the said submission of the learned

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counsel for the petitioner, the present writ petition is

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W.P.(C.) No.9628/2023

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disposed of with liberty to the petitioner to approach the appropriate Authority for compounding the tax liability through amnesty scheme of the Transport Department. The petitioner should file appropriate application within a

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period of ten days from today and thereafter, the application should be decided within a period of one month.

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Till such time, the impugned Ext.P1 revenue recovery notice shall not be enforced.

Sd/-

DINESH KUMAR SINGH

JUDGE

DCS/06.12.2023

W.P.(C.) No.9628/2023

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APPENDIX

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PETITIONER EXHIBITS

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EXHIBIT P1	THE TRUE COPY OF T	HE NOTICE DATED 18-3-
	2022 ISSUED UNDER IT ACT FOR THE AY RESPONDENT	SECTION 148A (B) OF THE 2018-19 OF THE 1ST
EXHIBIT P2	A TRUE COPY OF THE OF THE 1ST RESPOND ACT FOR THE AY 201	ORDER DATED 30-3-2022 ENT U/S 148A (D) OF THE 8-19
EXHIBIT P3	A TRUE COPY OF THE OF THE 1ST RESPOND FOR THE AY 2018-19	NOTICE DATED 30-3-2022 ENT U/S 148 OF THE ACT
EXHIBIT P4	A TRUE COPY OF THE UNDER SECTION 142( BY THE 2ND RESPOND	NOTICE DATED 24-1-2023 1) OF THE IT ACT ISSUED ENT
EXHIBIT P5	A TRUE COPY OF THE UNDER SECTION 142( BY THE 2ND RESPOND	NOTICE DATED 28-2-2023 1) OF THE IT ACT ISSUED ENT
EXHIBIT P6	A TRUE COPY OF THE 2023 ISSUED BY THE	SHOW NOTICE DATED 5-3- 2ND RESPONDENT
EXHIBIT P7	A TRUE COPY OF THE DATED 10-3- 2023 U IT ACT ISSUED BY T	SHOW CAUSE NOTICE NDER SECTION 144 OF THE HE 2ND RESPONDENT
EXHIBIT P8	A TRUE COPY OF THE 17-3-2023 PASSED U THE ACT BY THE 2ND 2018-19	ASSESSMENT ORDER DATED /S 147 R.W.S 144B OF RESPONDENT FOR THE AY
EXHIBIT P9	A TRUE COPY OF THE 2022 IN WP(C) NO. THE HIGH COURT OF	JUDGMENT DATED 12-5- 7385 OF 2022 PASSED BY DELHI
EXHIBIT P10	A TRUE COPY OF THE 2022 IN WRIT PETIT PASSED BY THE HIGH	JUDGMENT DATED 20-9- ION NO. 2154 OF 2022 COURT OF MUMBAI

Abdul Rasheed, v. State of Kerala

Case brief

What is this about?

What did the court decide?

Abdul Rasheed, v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

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