{"id":19324,"date":"2009-08-07T00:00:00","date_gmt":"2009-08-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/v-mohammed-nizabudheen-vs-commissioner-of-commercial-taxes-on-7-august-2009"},"modified":"2015-02-16T19:35:47","modified_gmt":"2015-02-16T14:05:47","slug":"v-mohammed-nizabudheen-vs-commissioner-of-commercial-taxes-on-7-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/v-mohammed-nizabudheen-vs-commissioner-of-commercial-taxes-on-7-august-2009","title":{"rendered":"V.Mohammed Nizabudheen vs Commissioner Of Commercial Taxes on 7 August, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
V.Mohammed Nizabudheen vs Commissioner Of Commercial Taxes on 7 August, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nRP.No. 687 of 2009(H)\n\n\n1. V.MOHAMMED NIZABUDHEEN,NAMMANDA HOUSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMISSIONER OF COMMERCIAL TAXES,\n                       ...       Respondent\n\n2. INTELLIGENCE OFFICER(IB)II,OFFICE OF THE\n\n3. P.MOHAMMED,S\/O.ALAVI HAJI,AGED 60 YEARS,\n\n4. P.SIDHIQUE PANDIKASALA,S\/O.NOORDEEN,\n\n5. ABINAYAA IMPORTS AND EXPORTS,NO.26 -9,\n\n6. TAHSILDAR,ERANAD,MANJERI.\n\n7. VILLAGE OFFICER,VAZHAKKAD,\n\n                For Petitioner  :SRI.G.HARIHARAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :07\/08\/2009\n\n O R D E R\n                 P.R. RAMACHANDRA MENON, J.\n             ........................................................................\n\n                         R.P. No. 687 OF 2009 IN\n\n                             WP.(C) 17917 OF 2009\n\n                          & W.P.(C) 17917 OF 2009\n             .........................................................................\n                    Dated this the 7th August, 2009\n\n\n                                      O R D E R\n<\/pre>\n
    The Writ Petitioner, who is one of the partners of the 5th<\/p>\n
respondent-Firm, (of which, the respondents No. 3 and 4 are<\/p>\n
the other partners) has approached this Court challenging Exts.<\/p>\n
P7 and P8      revenue recovery proceedings initiated                                   at the<\/p>\n
instance of the 9th respondent                      (who is stated as having no<\/p>\n
connection with the petitioner at all); simultaneously seeking for<\/p>\n
a direction to consider Ext.P6 petition for early hearing of the<\/p>\n
Revision Petition, stated as filed before the first respondent –<\/p>\n
Commissioner.\n<\/p>\n
    2.   When the matter came up                            for admission before this<\/p>\n
Court, the coercive proceedings were intercepted on condition<\/p>\n
that the petitioner remitted a sum of Rs.Two lakhs within two<\/p>\n
weeks.    However, the petitioner, instead of remitting the said<\/p>\n
R.P. No. 687 OF 2009 IN WP.(C) 17917 OF<\/p>\n
2009 & W.P.(C) 17917 OF 2009<\/p>\n
                                 2<\/span><\/p>\n
amount, has chosen to approach this Court by filing the present<\/p>\n
Review Petition, also producing two assessment orders passed<\/p>\n
by the 9th respondent against the 8th respondent as Annexures2<\/p>\n
and 3,    pointing out that Exts. P7 and P8 revenue recovery<\/p>\n
proceedings are actually in respect of Annexures 2 and 3, as<\/p>\n
aforesaid and hence that the said coercive steps stated as being<\/p>\n
pursued against the petitioner in respect of the dues payable by<\/p>\n
the 8th respondent are not correct or sustainable.<\/p>\n
     3. The learned Government Pleader, with reference to the<\/p>\n
contents of the counter affidavit       filed on     behalf of the<\/p>\n
respondent Nos.2 and 9, submits that the proceedings taken by<\/p>\n
the 9th respondent against the 8th respondent as per Annexures<\/p>\n
2 and 3      and the proceedings      taken by the departmental<\/p>\n
authorities against the petitioner are entirely different. It is also<\/p>\n
asserted that    Exts.P7 and P8 revenue recovery proceedings<\/p>\n
initiated against the petitioner are in respect of the amounts<\/p>\n
due towards     the penalty imposed vide Ext.P2 order            and<\/p>\n
inclusive of the protective assessment order passed by the<\/p>\n
R.P. No. 687 OF 2009 IN WP.(C) 17917 OF<\/p>\n
2009 & W.P.(C) 17917 OF 2009<\/p>\n
                                3<\/span><\/p>\n
second respondent under the relevant provisions of law, when<\/p>\n
the 8th respondent denied the transaction (as having purchased<\/p>\n
Timber from the     petitioner, stated as effected    as per the<\/p>\n
records\/Books of Accounts of the petitioner).        The learned<\/p>\n
Government Pleader also submits that, all the files and<\/p>\n
proceedings forming the subject matter of Ext. P2      were also<\/p>\n
forwarded to the 9th respondent for completing the formalities<\/p>\n
and it was accordingly, Requisition bearing No.RRC.23\/2008<\/p>\n
dated 29.10.2008 was issued by the 9th respondent leading to<\/p>\n
Exts. P7 and P8 revenue recovery steps.   This      being     the<\/p>\n
position,  there is absolutely no merit     or bonafides in the<\/p>\n
submission made from the part of the Writ petitioner\/Review<\/p>\n
petitioner and that the prayers in the Writ Petition as well as in<\/p>\n
the Review Petition are not liable to be entertained, submits the<\/p>\n
learned Government Pleader.\n<\/p>\n
     4. It remains to be an undisputed fact that the petitioner<\/p>\n
sustained Ext. P2 penalty       order imposed by the second<\/p>\n
respondent, which was      sought to be challenged by filing a<\/p>\n
R.P. No. 687 OF 2009 IN WP.(C) 17917 OF<\/p>\n
2009 & W.P.(C) 17917 OF 2009<\/p>\n
                                 4<\/span><\/p>\n
revision petition before the Deputy Commissioner of Commercial<\/p>\n
Taxes, Kozhikode, before whom, he lost the battle. Met with the<\/p>\n
said circumstances, the petitioner preferred the second Revision<\/p>\n
before the first respondent and one of the prayers raised in the<\/p>\n
Writ Petition was for a direction to consider and pass appropriate<\/p>\n
orders on Ext. P6 petition filed before the first respondent for<\/p>\n
early hearing of the second Revision Petition.<\/p>\n
     5. The learned counsel for the petitioner conceded that no<\/p>\n
petition for stay has been preferred before the first respondent;<\/p>\n
simultaneously adding that it was only because of the reason<\/p>\n
that no revenue recovery       proceedings were stated as being<\/p>\n
pursued against the petitioner at that point of time.<\/p>\n
      6. It is very much evident from Ext. P2 order passed by the<\/p>\n
second respondent that the        said proceeding takes in, the<\/p>\n
‘penalty’ as well as the ‘tax amount’ . Of course, there is a<\/p>\n
contention for the petitioner that the second respondent does not<\/p>\n
have any power, jurisdiction or competence to fix the tax, which<\/p>\n
has been rebutted from the part of the respondents        in their<\/p>\n
R.P. No. 687 OF 2009 IN WP.(C) 17917 OF<\/p>\n
2009 & W.P.(C) 17917 OF 2009<\/p>\n
                                  5<\/span><\/p>\n
counter affidavit, referring to G.O. (MS)No. 158\/2002\/TD (SRO .<\/p>\n
1046\/2002 Dated 25.10.2002) asserting that the Intelligence<\/p>\n
Officer has all the powers of the assessing authority under the<\/p>\n
KGST Act and has jurisdiction throughout the State of Kerala. In<\/p>\n
any view of the matter, this aspect is also stated as the subject<\/p>\n
matter of consideration before the first respondent in the second<\/p>\n
Revision Petition stated as pending before him. This being the<\/p>\n
position, the liability of the petitioner to satisfy the amount<\/p>\n
covered by Ext.P2 will, of course, depend upon the outcome of<\/p>\n
the second Revision Petition; which however has not been sought<\/p>\n
to be stayed, by filing any petition.\n<\/p>\n
      7.  To have a finality to the issue projected before this<\/p>\n
Court in the Writ Petition as well as in the Review Petition, the<\/p>\n
first respondent is directed to consider the Revision Petition filed<\/p>\n
by the petitioner as referred to in Ext. P6 and to finalise the<\/p>\n
same in accordance with law, after giving an opportunity of<\/p>\n
hearing to the petitioner, as expeditiously as possible and at any<\/p>\n
rate within two months from the date of receipt of a copy of the<\/p>\n
R.P. No. 687 OF 2009 IN WP.(C) 17917 OF<\/p>\n
2009 & W.P.(C) 17917 OF 2009<\/p>\n
                                 6<\/span><\/p>\n
judgment.    It is also made clear that all coercive proceedings<\/p>\n
now stated as being pursued, pursuant to Exts. P7 and P8 shall<\/p>\n
be kept in abeyance on condition that the petitioner deposits a<\/p>\n
sum of Rs. Two lakhs as ordered by this Court vide interim<\/p>\n
order dated 30.06.2009 while admitting the Writ Petition.<\/p>\n
However, the time to effect the deposit, as above , is hereby<\/p>\n
enlarged   and    the petitioner shall effect the same within a<\/p>\n
further period of three weeks.\n<\/p>\n
     Both the Writ Petition as well as the Review Petition are<\/p>\n
disposed of accordingly.\n<\/p>\n<\/p>\n
                                P.R. RAMACHANDRA MENON,
\n                                          JUDGE.\n<\/p>\n
lk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court V.Mohammed Nizabudheen vs Commissioner Of Commercial Taxes on 7 August, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM RP.No. 687 of 2009(H) 1. V.MOHAMMED NIZABUDHEEN,NAMMANDA HOUSE, … Petitioner Vs 1. COMMISSIONER OF COMMERCIAL TAXES, … Respondent 2. INTELLIGENCE OFFICER(IB)II,OFFICE OF THE 3. P.MOHAMMED,S\/O.ALAVI HAJI,AGED 60 YEARS, 4. P.SIDHIQUE PANDIKASALA,S\/O.NOORDEEN, 5. ABINAYAA […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-19324","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nV.Mohammed Nizabudheen vs Commissioner Of Commercial Taxes on 7 August, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/v-mohammed-nizabudheen-vs-commissioner-of-commercial-taxes-on-7-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V.Mohammed Nizabudheen vs Commissioner Of Commercial Taxes on 7 August, 2009 - 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