Kerala High Court
Jeena Saneesh vs Deputy Tahsildar (Rr) on 30 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:80853
W.P (C) No.23436/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 30TH DAY OF OCTOBER 2024 / 8TH KARTHIKA, 1946
WP(C) NO. 23436 OF 2024
PETITIONER/S:
JEENA SANEESH,
AGED 39 YEARS
W/O.LATE SANEESH BABU, PULLANIKKUZHIYIL HOUSE, ATHANAI,
POOMALA P.O, THRISSUR DISTRICT, PIN - 680581
BY ADVS.
K.J.ABRAHAM
ARAVINDAKSHAN K.R.
NIKHIL JOHN
RESPONDENT/S:
1 DEPUTY TAHSILDAR (RR),
THALAPPILLY TALUK, WADAKKANCHERY P.O, THRISSUR
DISTRICT, PIN - 680582
2 INTELLIGENCE OFFICER (IB),
DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE P.O, THRISSUR
DISTRICT, PIN - 680004
3 COMMERCIAL TAX OFFICER (WORKS CONTRACT),
DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE P.O, THRISSUR
DISTRICT, PIN - 680004
4 JOINT COMMISSIONER (APPEALS),
KERALA STATE GST DEPARTMENT, 3RD FLOOR, STATE TAX
COMPLEX, POOTHOLE P.O, ( SOUGHT TO BE IMPLEADED )
SMT. JASMINE M.M., GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:80853
W.P (C) No.23436/2024 -2-
JUDGMENT
This writ petition was filed seeking the following reliefs;
"(i). issue a WRIT OF CERTIORARI or any other appropriate
writ order or direction under Article 226 of the Constitution of
India, to quash Exhibit P6 notice of sale of immovable
property issued by the 1 respondent or pass such further or
other orders as may deem fit and proper in the circumstances
of this case, and render justice;
(ii). issue a WRIT OF MANDAMUS or any other appropriate
writ, order or direction under Article 226 of the Constitution
of India, directing the 2nd and 3rd respondents to settle the
arrears due under the KVAT Act, for the period 2013-14 under
the proposed Amnesty Scheme declared in Kerala Finance Bill,
2024 or pass such further or other orders as may deem fit and
proper in the circumstances of this case, and render justice;
(iii). to stay all further proceedings pursuant to Exhibit P6 sale
notice issued by the respondent;"
2. When this matter is taken up for consideration today, it is
submission of the learned counsel appearing for the petitioner that the
petitioner has now filed an appeal against Ext.P3 order along with an
application for condonation of delay. It is submitted that the writ petition can
therefore be disposed of directing the Appellate Authority to consider the
appeal and dispose of the same in accordance with the law.
2024:KER:80853
3. Heard the learned Government Pleader also.
4. Having heard the learned counsel for the petitioner and the learned
Government Pleader and having regard to the facts and circumstances of the
case and considering the fact that there is no provision in the Kerala Value
Added Tax Act, 2003 which would prevent the consideration of an appeal
filed belatedly (in the sense that there is no maximum condonable period)
this writ petition will stand disposed of directing the additional 4 th respondent
to consider and pass orders on Ext.P8 appeal and Ext.P9 application for
condonation of delay after affording an opportunity of hearing to the
petitioner within a period of 6 weeks from the date of receipt of a certified
copy of this judgment. If the additional 4 th respondent finds that there is
justifiable ground for condonation of delay, the delay shall be condoned and
Ext.P8 shall be disposed of on merits after affording an opportunity of
hearing to the petitioner. In the peculiar facts and circumstances of the case,
it is directed that till orders are passed by the additional 4 th respondent as
directed above, the recovery proceedings initiated against the petitioner will
remain suspended. It is clarified that if the First Appellate Authority does not
deem it necessary to condone the delay in filing the appeal he is not required
to pass any orders on the merits of the appeal.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:80853
APPENDIX OF WP(C) 23436/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE DEATH CERTIFICATE IN FORM NO.6
DATED 10.06.2024 OF SANEESH BABU ISSUED BY AVANUR
GRAMA PANCHAYAT
Exhibit P2 TRUE COPY OF THE PENALTY ORDER NO-IBA9/2015-16 DATED
20.01.2016 PASSED BY THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER NO-WC/UR 2013-14
DATED 28.01.2017 PASSED BY THE 3RD RESPONDENT
Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO-2016/12449/8 DATED
08.03.2016 IN FORM NO-1, U/S.7 OF THE KERALA REVENUE
RECOVERY ACT, 1968
Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO-2017/359/08 DATED
11.04.2017 IN FORM NO-1 U/S.7 OF THE KERALA REVENUE
RECOVERY ACT, 1968
Exhibit P6 TRUE COPY OF FORM NO-16 DATED 29.04.2023 NOTICE OF
SALE OF IMMOVABLE PROPERTY ISSUED BY THE 1ST
RESPONDENT
Exhibit P7 TRUE COPY OF THE FAMILY MEMBERSHIP CERTIFICATE NO.
86141279 DATED 13.06.2024 OF LATE SANEESH BABU
ISSUED BY MANALITHARA VILLAGE OFFICE
Exhibit-P8 TRUE COPY OF THE FORM.NO.29 MEMORANDUM OF APPEAL
DATED 04.10.2024 FOR THE YEAR 2013-14 FILED BEFORE
THE 4TH RESPONDENT
Exhibit-P9 TRUE COPY OF THE INTERLOCUTORY APPLICATION IN
FORM.NO.30 DATED 04.10.2024 FOR DELAY FILED BEFORE
THE 4TH RESPONDENT
