IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 6958 of 2009(L)
1. M/S. SOLAR INDUSTRIES CHARITABLE
... Petitioner
Vs
1. THE KERALA KHADI AND VILLAGE INDUSTRIES
... Respondent
2. THE PROJECT OFFICER,
3. THE COMMERCIAL TAX OFFICER,
4. THE TAHSILDAR (R.R.),
For Petitioner :SRI.S.SANTHOSH KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :12/03/2009
O R D E R
K.M.JOSEPH, J.
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W.P.(C) No.6958 of 2009-L
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Dated, this the 12th day of March, 2009
J U D G M E N T
Petitioner challenges Exts.P6 and P6a which are
demand notices issued under the Revenue Recovery Act for
recovering tax dues. Petitioner seeks a direction to
respondents 1 and 2 to issue certificate certifying that the
petitioner unit is an approved village industry under the Board
and a direction to keep in abeyance Exts.P6 and P6(a).
Briefly put the case of the petitioner is that petitioner is a
registered charitable society. It has availed a loan. It is a
village industry and is entitled for exemption from tax. It is
stated that assessments were completed for two years on the
basis that there is no exemption. According to the petitioner,
petitioner made application for issuance of certificates which
has not been granted. The first appellate authority confirmed
the assessment. Petitioner has now filed second appeal and
an application for stay is also filed. But, revenue recovery
proceedings are issued, and, therefore, petitioner approached
this court.
WPC No. 6958/2009 -2-
2. I heard learned counsel for the petitioner,
learned Government Pleader and also learned standing
counsel for respondents 1,2 and 5. Learned standing counsel
submits that actually petitioner was not issued with certificates
as claimed. Amounts are due and unless some amount is
given, under the Rules certificates cannot be given. He
submits that petitioner has not even filed the application as
alleged. Having heard the learned counsel for the parties,
the writ petition is disposed of as follows:
If the petitioner makes an application within one
week from today before the 5th respondent, the 5th
respondent will consider the same and decide the matter of
issuance of certificates for the years 1999-2000 and 2000-
2001 within a period of two weeks from the date of filing of
the application. It is open to the petitioner to produce all
such documents as according to it will suffice for the issuance
of the certificates. Recovery proceedings pursuant to Exts.P6
and P6 (a) will be kept in abeyance for a period of five weeks
from today. If the certificates are issued by the 5th
respondent, the petitioner may produce the certificates before
WPC No. 6958/2009 -3-
the Appellate Tribunal and take appropriate steps seeking
orders on the application for stay.
(K.M.JOSEPH)
JUDGE.
MS