Kerala High Court
N. Satheesh Kumar vs The Assistant Commissioner on 6 February, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 6TH DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945
WP(C) NO. 2634 OF 2024
PETITIONER/S:
1 N. SATHEESH KUMAR,
AGED 62 YEARS
PROPRIETOR, KUMAR CASHEW EXPORTS, PUNALUR, KOLLAM
DISTRICT, PIN - 691305
2 RANI SATHEESH KUMAR,
AGED 50 YEARS
WIFE OF N. SATHEESH KUMAR,ROHINI, VETTIPUZHA SOUTH,
PUNALUR, PIN - 691305
BY ADVS.
V.DEVANANDA NARASIMHAM
SHEEJA D.K.
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
KSGST DEPARTMENT, MINI CIVIL STATION, KOTTARAKKARA,
KOLLAM, PIN - 691506
2 THE TAHSILDAR,
TALUK OFFICE, PUNALUR, KOLLAM DISTRICT, PIN - 691305
OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2634 OF 2024
2
JUDGMENT
Dated this the 06th day of February, 2024
The petitioner is a registered dealer under the Kerala Value
Added Tax Act, 2003 (the KVAT Act for short), Central Sales Tax
Act, 1956 and Kerala General Sales Tax Act, 1963. The petitioner is
engaged in processing of imported and local raw cashew nuts,
exporting, inter state & intra state sale of cashew kernals, cashew
shells and also conducting a bar attached hotel at Punalur, Kollam
District.
2.The petitioner is in arrears of KVAT of Rs.1,38,73,601/- for
the period from 2010-2011 to 2016-2017, which includes tax interest
and penalty as per the assessment order for which the demand
notice in Ext. P2 has been issued. The petitioner has filed appeals
against the assessment orders but without remitting the statutory
deposit for maintaining the appeal.
The petitioner has approached this court with the present writ
petition with the following reliefs:-
"(i) to issue a writ in the nature of certiorari or any
other appropriate writ or order quashing Exbt-P2
notice cum tax arrears statement issued by 2nd
respondent on the petitioner for the years from
2010-11 to 2016-17 u/s 36 of the Kerala Revenue
Recovery Act, 1968;
(ii) to issue a writ in the nature of mandamus or any
other appropriate writ or order directing 2nd
respondent to shift the attachment made on Exbt-
P7 landed property and residential building jointly
owned by the 1st and 2nd petitioners to Exbt-P5
landed property, factory buildings and machinery
solely owned by 1st petitioner for the time being
within a time limit as specified by this Hon'ble
WP(C) NO. 2634 OF 2024
Court;
(iii) to issue a writ in the nature of mandamus or any
other appropriate writ or order directing 1st
respondent to revise the assessment orders, refix
the tax arrears and modify the Revenue Recovery
Certificates already issued to 2nd respondent within
a time limit as specified by this Hon'ble Court;
(iv) to issue a writ in the nature of mandamus or
any other appropriate writ or order directing 2nd
respondent to keep in abeyance all further
proceedings pursuant to Exbt-P2 notice issued by
him to the petitioner until disposing pending
appeals for the years 2010-11 to 2016-17 by the
appellate authorities."
On 23.01.2024, this court passed the following order:-
"The learned counsel for the petitioner is
directed to file list of all the properties,
mentioning which properties are encumbered
and which are unencumbered."
3.The petitioner has not filed any affidavit as directed by this
court in the order dated 23.01.2024, regarding petitioner's property
which are not encumbered.
4. A statement has been filed on behalf of the respondents. The
stand of the respondents is that, the petitioner is in arrears of tax
and the first charge over the properties of the petitioner is of the
State Government for discharge of the tax liability. The petitioner
needs to offer the properties which are unencumbered, for obtaining
the loan of Rs.4 crores from Union Bank Punalur branch. The
petitioner is seeking direction from this court for removing the
attachment, so that he can offer the said property for obtaining the
loan from the bank, but there is no question of removing the
attachment by the State Government
WP(C) NO. 2634 OF 2024
If the petitioner has other properties on which there is no
encumbrance, he can offer the said properties to the bank for
obtaining the loan. The petitioner has not come before this court
with clean hands disclosing that which are the properties not
encumbered. In absence of the said details, this court would not like
to grant any indulgence as sought by the petitioner in the present
writ petition.
In the result, the present writ petition is dismissed. It is for the
petitioner to manage his affairs and run his business and not for the
court.
Sd/-
DINESH KUMAR SINGH
JUDGE
SJ
WP(C) NO. 2634 OF 2024
APPENDIX OF WP(C) 2634/2024
PETITIONER EXHIBITS
EXHIBIT-P1 TRUE COPY OF THE REQUEST DATED 22-12-2023
SUBMITTED BEFORE 2ND RESPONDENT ON 23-12-
2023 BY THE PETITIONER.
EXHIBIT-P2 TRUE COPY OF THE NOTICE OF TAX ARREARS
STATEMENT NUMBER C4-1110/2016 DATED 29-12-
2023 ISSUED BY 2ND RESPONDENT TO 1ST
PETITIONER DEMANDING RS.1,38,73,601/-
WHICH IS INCLUSIVE OF TAX, INTEREST AND
PENALTY.
EXHIBIT-P3 TRUE COPY OF THE LETTER DATED 09-01-2024
AND A STATEMENT SHOWING STATUS OF THE
RRC'S AS ON 12-01-2024 SUBMITTED BY 1ST
PETITIONER BEFORE 2ND RESPONDENT ON 12-01-
2024.
EXHIBIT-P4 TRUE COPY OF THE LETTER DATED 09-01-2024
AND A STATEMENT SHOWING STATUS OF THE
RRC'S AS ON 12-01-2024 SUBMITTED BY THE
1ST PETITIONER BEFORE THE 1ST RESPONDENT
ON 16-01-2024.
EXHIBIT-P5 TRUE COPY OF LAND TAX PAID RECEIPT NUMBER
KL02061500342/2024 DATED 17-01-2024 ISSUED
BY THE VILLAGE OFFICER, WALLAKKODE,
PUNALUR TALUK TO THE 1ST PETITIONER.
EXHIBIT-P6 TRUE COPY OF MORTGAGE LOAN SANCTIONED BY
UNION BANK, PUNALUR BRANCH ON 26-12-2023
TO THE 1ST PETITIONER.
EXHIBIT-P7 TRUE COPY OF LAND TAX PAID RECEIPT NUMBER
KL02061205544/2023 DATED 14-06-2023 ISSUED
BY THE VILLAGE OFFICER, PUNALUR.
EXHIBIT-P8 TRUE COPY OF JUDGMENT IN WP(C) NO. 13918
OF 2018 DATED 10-07-2019 PASSED BY THIS
HON'BLE COURT IN SURESHKUMAR VS COMMERCIAL
TAX OFFICER, KOTTARAKKARA & ANOTHER.
EXHIBIT-P9 TRUE COPY OF THE STATEMENT SHOWING
IMMOVABLE PROPERTIES SOLELY OWNED BY 1ST
PETITIONER DATED 31-01-2024 ALONG WITH TAX
PAID RECEIPTS
