Kerala High Court
The State Of Kerala vs Phoenix Arc Private Limited on 15 December, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
Thursday, the 15th day of December 2022 / 24th Agrahayana, 1944
WA NO. 2449 OF 2019
AGAINST JUDGMENT DATED 30.07.2019 IN WP(C) 27147/2018 OF THIS COURT
---
APPELLANTS/RESPONDENTS 1 TO 4 & ADDL. RESPONDENTS 19 TO 21 IN WP(C):
1. THE STATE OF KERALA ,REPRESENTED BY ITS CHIEF SECRETARY,GOVERNMENT
OF KERALA, THIRUVANANTHAPURAM,PIN-695001.
2. REVENUE DEPARTMENT GOVERNMENT OF KERALA, GOVERNMENT
SECRETARIAT,THIRUVANANTHAPURAM,PIN-695001,REPRESENTED BY ITS
ADDITIONAL CHIEF SECRETARY REVENUE.
3. THE DISTRICT COLLECTOR, ERNAKULAM,FIRST FLOOR,CIVIL STATION,
KAKKANAD,ERNAKULAM,PIN-682030.
4. THE SPECIAL THASILDAR(RR),(REVENUE RECOVERY),
KANAYANNUR,ERNAKULAM,PIN-682030.
5. THE SALES TAX OFFICER, 3RD CIRCLE,ERNAKULAM,PIN-682018.
6. THE STATE TAX OFFICER(LT), ERNAKULAM,PIN-682018.
7. THE DEPUTY COMMISSIONER OF STATE TAX(LAW), ERNAKULAM,PIN-682011.
BY GOVERNMENT PLEADER
RESPONDENTS/PETITIONER/RESPONDENT 5 & ADDL.RESPONDENTS 6 TO 18 IN WP(C):
1. PHOENIX ARC PRIVATE LIMITED,ACTING IN ITS CAPACITY AS TRUSTEE OF
PHOENIX TRUST FY-17-11,HAVING ITS REGISTERED OFFICE AT 5TH FLOOR,
DANI CORPORATE PARK,158,CST ROAD, KALINA,SANTA,CRUZ(E)MUMBAI-400
098, MAHARASTHRA,REPRESENTED BY ITS AUTHORIZED OFFICER.
2. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY,MINISTRY FINANCE
ROOM NO.46,NORTH BLOCK,NEW DELHI,PIN-110 001.
3. THE STATE BANK OF INDIA, REP.BY THE GENERAL MANAGER,SME BRANCH,
FIRST FLOOR,JOY'S BUILDING,M.G.ROAD,ERNAKULAM-682011.
4. *ERNAKULAM TOURIST BUNGALOW, UNIT-BEAUMONDE,THE FERN A PARTNERSHIP
FIRM, REP BY DR.C.K.DEVADAS-MANAGING PARTNER,VIVEKANDA LANE,NEAR
SOUTH RAILWAY STATION,ERNAKULAM, KOCHI-682 016. *DELETED.
5. **DR.C.K.DEVADAS, S/O.SHRI C.K.KUNJAN,MANAGING PARTNER,ERNAKULAM
TOURIST BUNGALOW,UNIT:BEAUMONDE,THE FERN,41/3325,OLD RAILWAY STATION
ROAD,ERNAKULAM, KOCHI-682 018. *DECEASED
6. MR.DEEPAK SATHYAPALAN, S/O DR.P.A.SATHYAPALAN,PARTNER,ERNAKULAM
TOURIST BUNGALOW,UNIT:BEAUMONDE THE FERN,64/2047(OLD
NO.42/1711),MARKET ROAD,ERNAKULAM,KOCHI-682018.
7. MRS.OMANA GOPALAN, W/O DR.M.A.GOPALAN,PARTNER,ERNAKULAM TOURIST
BUNGALOW,UNIT: BEAUMONDE,THE FERN, 'SREE RAMA VILASAM' DOOR
NO.67/2750,OLD RAILWAY STATION ROAD, ERNAKULAM,KOCHI-682018.
8. MRS.BHUVANESWARI SATHYAPALAN,
W/O.DR.P.A.SATHYAPALAN,PARTNER,ERNAKULAM TOURIST
BUNGALOW,UNIT:BEAUMONDE,THE FERN,64/2047(OLD NO.42/1711),MARKET
ROAD,ERNAKULAM,KOCHI-682018.
9. MRS.RADHA DEVADAS, W/O.DR.C.K.DEVADAS,PARTNER,ERNAKULAM TOURIST
BUNGALOW,UNIT-BEAUMONDE,THE FERN,41/3325, OLD RAILWAY STATION
ROAD,ERNAKULAM,KOCHI-682018.
10. MR.D.SHYAM, S/O DR.C.K.DEVADAS,PARTNER,ERNAKULAM TOURIST
BUNGALOW,UNIT-BEAUMONDE,THE FERN,41/3325(OLD RAILWAY STATION
ROAD,ERNAKULAM,KOCHI-682018.
11. MRS.RINU GOPALAN, D/O.DR.M.A.GOPALAN,PARTNER,ERNAKULAM TOURIST
BUNGALOW,UNIT:BEAUMONDE,THE FERN, 'SREE RAMA VILASAM' DOOR
NO.67/2750,OLD RAILWAY STATION ROAD,ERNAKULAM,KOCHI-682018.
12. DR.M.A.GOPALAN, S/O MR.ACHUTHAN,SREE RAMA VILASAM,OLD RAILWAY
STATION ROAD,ERNAKULAM,KOCHI-682018.
13. DR.P.A.SATHYO, 42/1722,MARKET ROAD,ERNAKULAM,KOCHI-682 018.
14. STATE BANK OF INDIA, COMMERCIAL BRANCH,1ST FLOOR,EJ CHAMBERS,
RAVIPURAM,ERNAKULAM RES.BY BRANCH MANAGER.PIN-682015.
15. THE BRANCH MANAGER, STATE BANK OF INDIA,COMMERCIAL BRANCH,1ST FLOOR,
EJ CHAMBERS,RAVIPURAM,ERNAKULAM,PIN-682015. *R4 IS DELETED FROM THE
PARTY ARRAY AS PER ORDER DATED 26/8/2022 IN MEMO FILED BY SENIOR
GOVERNMENT PLEADER DATED 2/7/22 IN WA 2449/2019. ***ADDL.R16 AND R17
IMPLEADED.
16. ADDL.R16:SMT.M.K.CHINNAMMA, W/O.KUNJAN,CHALAKKARAYIL,JANATHA
NIVAS,KACHERYTHAZHAM,MUVATTUPUZHA-686 661, M/O.LATE DR.C.K.DEVADAS.
17. ADDL.R17:KUM.VRINDA DEVADAS, D/O.DR.C.K.DEVADAS,HOUSE NO.41/3325,OLD
RAILWAY STATION ROAD,ERNAKULAM,KOCHI-682 018. ***ARE IMPLEADED AS
ADDL.R16 & R17 AS PER ORDER DATED 26/8/2022 IN I.A.3/22 IN WA
2449/19.
BY ADVS.M/S.MANSOOR B.H. & ANJU MOHAN FOR R1
ASSISTANT SOLICITOR GENERAL OF INDIA FOR R2
ADV.SRI.S.EASWARAN FOR R3,R14 & R15
ADVS.M/S.T.RAJESH,BINNY JOSEPH & BASIL MATHEW FOR R6 & 8
ADVS.M/S.A.BALAGOPALAN,M.N.MANMADHAN, M.S.IMTHIYAZ AHAMMED,
A.RAJAGOPALAN & P.SEENA FOR R12.
Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to stay the operation and implementation of common judgment dated
30.07.2019 in WP(C) No.27147/2018, pending disposal of the Writ Appeal.
This Writ Appeal again coming on for orders along with connected
cases on 15/12/2022 upon perusing the appeal memoramdum and this court's
order dated 22/06/2022, the court on the same day passed the following:
P.T.O.
W.A.No.2114 of 2019 & con.cases 1
S. MANIKUMAR, CJ & SHAJI P.CHALY, J
-------------------------------------------------------
W.A.Nos.2114 & 2449 of 2019
and
W.A.Nos.132, 133, 144, 204 & 241 of 2020
and
W.A.Nos.616, 1096, 1655 of 2021
and
W.A Nos.620, 652, 659, 723 and 817 of 2022
---------------------------------------------------------
Dated this the 15th day of December, 2022
ORDER
S.MANIKUMAR, CJ.
In Special Leave to Appeal © No(s) 19994/2022 between Phoenix ARC
Private Limited and the State of Kerala and Others, vide order dated 7.1.2022,
the Hon'ble Supreme Court, passed the following order:
" ORDER
...
We request the High Court to take up the matter as expeditiously as
possible and in any case, within a period of four weeks from today. If the
High Court is not in a position to decide the main matter, we request the
High Court to decide the question of passing interim orders during the
aforesaid period.
The special leave petition is, accordingly, disposed of.
Pending application(s), if any, shall stand disposed of."
2. Earlier, while entertaining the writ appeals filed by the State of Kerala, we
have granted interim stay of operation of the judgment in the writ appeals and the
interim stay was periodically extended.
3. Pursuant to the order dated 7.1.2022 stated supra, writ appeals were
listed for hearing, however, on the request of the learned Senior Government
Pleader, and taking note of the fact that new writ appeals were filed, adjournment
was sought for. Accordingly, appeals were re-notified and was being continuously
heard thereafter.
4. Learned Special Government Pleader filed certain applications for receipt
of documents in W.A Nos.620/2022, 652/2022 and 2449/19.
5. Mr.S.Easwaran, learned counsel appearing for the financial institutions in
the appeals, sought time to file objections in I.A.No.4 of 2022.
6. Hence, the writ appeals were again renotified and elaborate arguments
were made and concluded today. The appeals are reserved for orders.
In that view of the matter, interim orders already granted in all the appeals
would be in force, till such time the judgment is pronounced.
Sd/-
S.MANIKUMAR
CHIEF JUSTICE
Sd/-
SHAJI P.CHALY
smv JUDGE
15-12-2022 /True Copy/ Assistant Registrar
