Muthoot Pappachan Chits(India) ... vs The Additional Chief Secretary(Taxes)
2023 Latest Caselaw 13633 Ker

Kerala High Court

Muthoot Pappachan Chits(India) ... vs The Additional Chief Secretary(Taxes) on 21 December, 2023

Author: Devan Ramachandran

Bench: Devan Ramachandran

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
  THURSDAY, THE 21ST DAY OF DECEMBER 2023 / 30TH AGRAHAYANA, 1945
                       WP(C) NO. 43335 OF 2023
PETITIONER:

          MUTHOOT PAPPACHAN CHITS(INDIA) PVT.LTD,
          REGD.OFFICE MUTHOOT CENTRE, T.C NO.27/3022,
          PUNNEN ROAD, THIRUVANANTHAPURAM-
          REPRESENTED BY ITS AUTHORISED SIGNATORY, PIN - 695001.

          BY ADVS.
          SABU GEORGE
          P.B.KRISHNAN
          P.B.SUBRAMANYAN
          MANU VYASAN PETER


RESPONDENTS:

    1     THE ADDITIONAL CHIEF SECRETARY(TAXES),
          TAXES DEPARTMENT, GOVERNMENT OF KERALA,
          SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.

    2     THE DEPUTY REGISTRAR OF CHITS/DISTRICT REGISTRAR
          (GENERAL) KOTTAYAM, COLLECTORATE,
          KOTTAYAM, PIN - 686502.

          BY ADV.SMT.VIDYA KURIAKOSE, GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 43335 OF 2023
                                  -2-

                             JUDGMENT

The limited plea of the petitioner is that

the 1st respondent be directed to take up and

dispose of Ext.P1 Statutory Appeal preferred by

them, within a time frame to be fixed by this

Court.

2. The learned Government Pleader -

Smt.Vidya Kuriakose, submitted that, if the

petitioner only requires Ext.P1 to be taken up

and disposed of by the 1st respondent, there does

not appear to be any legal impediment in doing

so; however, praying that this Court may not

make any affirmative declarations in their

favour in this judgment and leave it to the said

Authority to take an apposite decision, as per

law.

In the afore circumstances, I order this

writ petition and direct the 1st respondent, to

take up Ext.P1 Appeal of the petitioner and WP(C) NO. 43335 OF 2023

dispose it of, after affording them, as also

every other interested person, an opportunity of

being heard; thus culminating in an appropriate

order and necessary action thereon, as

expeditiously as is possible, but not later than

two months from the date of receipt of a copy of

this judgment.

I make it clear that this Court has not

entered into the merits of any of the

contentions of the petitioner; and they are all

left open to be decided appropriately by the 1 st

respondent during the afore exercise.

Sd/-

DEVAN RAMACHANDRAN JUDGE akv WP(C) NO. 43335 OF 2023

APPENDIX OF WP(C) 43335/2023

PETITIONER EXHIBITS

EXHIBIT-P1 TRUE COPY OF THE MEMORANDUM OF APPEAL NO.C3/320/2023, DATED 29-11-2023 WITHOUT THE ANNEXURES

EXHIBIT P2 TRUE COPY OF THE PROCEEDINGS DATED 6- 11-2023