B.Prasannakumari Vs. the Commercial Taxes Officer - Court Judgment

SooperKanoon Citationsooperkanoon.com/1010103
CourtKerala High Court
Decided OnJan-04-2013
JudgeHONOURABLE MR.JUSTICE ANTONY DOMINIC
AppellantB.Prasannakumari
RespondentThe Commercial Taxes Officer
Excerpt:
in the high court of kerala at ernakulam present: the honourable mr.justice antony dominic friday, the 4th day of january 2013 14th pousha 193 wp(c).no. 30221 of 2012 (c) --------------------------- petitioner : ------------- b.prasannakumari, gangothri marketing, maruthorvattom p.o. (c.m.c-17) cherthala. by advs.sri.m.balagovindan sri.t.k.ananda padmanabhan respondents : -------------- 1. the commercial taxes officer, civil sttion, sales tax office, cherthala ”524. 2. the deputy thahsildar (r.r.), taluk office, cherthala ”524. by senior government pleader smt.shoba annamma eapen this writ petition (civil) having come up for admission on 04-01-2013, the court on the same day delivered the following: rkm wp(c).no. 30221 of 2012 (c) --------------------------- appendix petitioner's exhibits : exhibit p1 : copy of the demand notice issued by deputy thahsildar, revenue recovery dated 9 3.2012. exhibit p2 : copy of the notice issued by the advocate of the petitioner to the respondents dated 15 11.2012. exhibit p3 : copy of the acknowledgement card of the ist respondent. exhibit p3(a): copy of the acknowledgement card of the 2nd respondent. respondents' exhibits : nil true copy pa to judge rkm antony dominic, j.-------------------------------------------------- w.p.(c) no.30221 of 2012(c) -------------------------------------------------- dated this the 4th day of january, 2013 judgment petitioner has filed this writ petition challenging ext.p1 revenue recovery notice issued under sections 7 and 34 of the revenue recovery act for realising rs.15,000/- from her. according to her, she is not a defaulter of sales tax and therefore the recovery proceedings are illegal.2. in view of the aforesaid averment contained in the writ petition this court directed the learned government pleader to obtain instructions. accordingly instructions have been obtained and it is submitted that for the year 2006-2007 penalty of rs.12,000/- was levied on the petitioner for non-filing of the returns. it is also stated that during the year 2007-2008 penalty of rs.1000/- was levied for non renewal of registration and penalty of rs.2000/- was levied for non-filing of returns for april and may 2008. thus according to the learned government pleader total amount due from the petitioner is rs.15,000/- and wpc.no.30221/2012 :2 : that the recovery proceedings in question have been initiated for realising the said dues.3. from the submissions made by the government pleader it is evident that the premise on which the writ petition is filed that the petitioner is not a defaulter is factually incorrect. therefore, this court cannot interfere with the recovery proceedings. writ petition fails and is dismissed. (antony dominic) judge vi/
Judgment:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 4TH DAY OF JANUARY 2013 14TH POUSHA 193 WP(C).No. 30221 of 2012 (C) --------------------------- PETITIONER : ------------- B.PRASANNAKUMARI, GANGOTHRI MARKETING, MARUTHORVATTOM P.O. (C.M.C-17) CHERTHALA. BY ADVS.SRI.M.BALAGOVINDAN SRI.T.K.ANANDA PADMANABHAN RESPONDENTS : -------------- 1. THE COMMERCIAL TAXES OFFICER, CIVIL STTION, SALES TAX OFFICE, CHERTHALA ”

524.

2. THE DEPUTY THAHSILDAR (R.R.), TALUK OFFICE, CHERTHALA ”

524. BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RKM WP(C).No. 30221 of 2012 (C) --------------------------- APPENDIX PETITIONER'S EXHIBITS : EXHIBIT P1 : COPY OF THE DEMAND NOTICE ISSUED BY DEPUTY THAHSILDAR, REVENUE RECOVERY DATED 9 3.2012. EXHIBIT P2 : COPY OF THE NOTICE ISSUED BY THE ADVOCATE OF THE PETITIONER TO THE RESPONDENTS DATED 15 11.2012. EXHIBIT P3 : COPY OF THE ACKNOWLEDGEMENT CARD OF THE IST RESPONDENT. EXHIBIT P3(a): COPY OF THE ACKNOWLEDGEMENT CARD OF THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL TRUE COPY PA TO JUDGE RKM ANTONY DOMINIC, J.

-------------------------------------------------- W.P.(C) NO.30221 OF 2012(C) -------------------------------------------------- Dated this the 4th day of January, 2013 JUDGMENT

Petitioner has filed this writ petition challenging Ext.P1 revenue recovery notice issued under Sections 7 and 34 of the Revenue Recovery Act for realising Rs.15,000/- from her. According to her, she is not a defaulter of sales tax and therefore the recovery proceedings are illegal.

2. In view of the aforesaid averment contained in the writ petition this court directed the learned Government Pleader to obtain instructions. Accordingly instructions have been obtained and it is submitted that for the year 2006-2007 penalty of Rs.12,000/- was levied on the petitioner for non-filing of the returns. It is also stated that during the year 2007-2008 penalty of Rs.1000/- was levied for non renewal of registration and penalty of Rs.2000/- was levied for non-filing of returns for April and May 2008. Thus according to the learned Government Pleader total amount due from the petitioner is Rs.15,000/- and WPC.No.30221/2012 :2 : that the recovery proceedings in question have been initiated for realising the said dues.

3. From the submissions made by the Government Pleader it is evident that the premise on which the writ petition is filed that the petitioner is not a defaulter is factually incorrect. Therefore, this court cannot interfere with the recovery proceedings. Writ petition fails and is dismissed. (ANTONY DOMINIC) JUDGE vi/