Muhammed Fousir .A.K vs State Of Kerala

Gopinath P., J

The petitioner is the Managing Partner of a firm M/s, Ojin Bakes, Calicut. The other partners are stated to the respondents 5 and 6 herein and one Sulekha. According to the petitioner for the period 2012 to 2016 certain assessments were carried out under the provisions of the Kerala Value Added Tax Act, 2003 as also under the provisions of the Income Tax Act, 1961 on the premise that certain turn over of the firm had been suppressed. The petitioner contends that though the First Appellate Authority under the Value Added Tax Act had initially granted relief to the petitioner, the Tribunal, on the State's appeals, restored the findings of the Assessing Authority, prompting the petitioner to file review petition before the Tribunal. It is stated that the review petition is pending. It is the case of the petitioner that the income tax assessment and the assessment on the Value Added Tax Act was on the same premises and in respect of income tax assessment the petitioner has got relief from the Income Tax Appellate Tribunal. The petitioner is before this court being aggrieved by the fact that pending consideration of the review petition by the Tribunal certain properties of the petitioner and respondents 5 and 6 have been attached. The petitioner has filed Ext.P12 representation before the 1st respondent seeking lifting of attachment in respect of properties of the petitioner. According to the petitioner, the properties of respondents 5 and 6 are substantial and will be enough to cover the liability and even assuming that the liability will be confirmed by the Tribunal. The learned counsel for the petitioner submits that the petitioner will be satisfied at present if a direction is issued to the 1st respondent to consider and pass orders on Ext.P12 in accordance with the law and after affording an opportunity of hearing to respondents 5 and 6 and any other person who may be interested in the matter.

Heard the learned Senior Government Pleader also.

Having heard the learned counsel for the petitioner and the learned Senior Government Pleader and having regard to the limited nature of the relief now sought for by the petitioner, this writ petition will stand disposed of directing the 1st respondent to consider and pass orders on Ext.P12 after affording an opportunity of hearing to the petitioner and respondents 5 and 6 and any other person who may be interested in the matter. The 1st respondent shall endeavor to pass orders as directed above within a period of two months from the date of receipt of a certified copy of this judgment. I make it clear that I have not expressed any opinion on the merits of the matter and it will be open to the 1st respondent to consider the matter in accordance with the law, and taking into consideration the interest of the Revenue.