IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH JANUARY 2011 / 20TH POUSHA 1932 WP(C).No. 38562 of 2010(U) ------------------------- PETITIONER : -------------------- ABDUL RAHIMAN, AGED 33 YEARS, S/O.LATE IBRAHIM ELANGOLI ELANGOLI HOUSE, MADAKKIMALA P.O., WAYANAD DISTRICT BY ADVS. SRI.K.SHIBILI NAHA SMT.A.LOWSY RESPONDENT : ---------------------- AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, OFFICE OF THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICE, VYTHIRI, KALPETTA, WAYANAD-673576. BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38562 of 2010 ------------------------------------------- Dated this the 10th day of January, 2011 J U D G M E N T ---------------------- Ext.P1 demand issued against the petitioner for realisation of Agricultural Income Tax, is under challenge in this writ petition. Contention is that such demand was raised without issuing any order of assessment and the years for which the tax sought to be recovered pertain to a period even prior to the birth of the petitioner. It is the further contention that, going by the provisions of Agricultural Income Tax Act, such assessments could not be made since it is time barred. 2. Learned Government Pleader, on the basis of instructions, submitted that Ext.P1 demand notice now issued pertains to amounts due from the deceased father of the petitioner, against whom the respective assessments were completed long back. Since the father is the defaulter, now the demand is issued against the petitioner, he being one among the legal heirs. It is also stated that similar steps were initiated against other legal heirs and some of them have taken steps to settle the account. 3. Learned counsel for the petitioner submits that, eventhough the petitioner made applications for obtaining copies of the orders of assessments under the provisions of the W.P.(C).38562/10 -2- Right to Information Act, no copies were served to the petitioner. It is the contention that, the petitioner, if served with copies of the orders of assessment, can resort to appropriate remedy either by filing appeals against the assessments or by seeking settlement of arrears by invoking provisions contained in the Amnesty Scheme. Therefore a direction is sought for against the 1st respondent for issuing copies of the orders of assessments. 4. If the petitioner makes any application seeking for issuance of certified copies of the assessments concerned, the 1st respondent shall issue such copies on usual terms, without any further delay. The petitioner will be at liberty to take appropriate steps on the basis of the assessments for settlement of the arrears or to challenge the assessments by filing statutory appeals, if permissible under law. 5. In order to facilitate the petitioner to take appropriate steps as mentioned above, coercive steps of recovery initiated pursuant to Ext.P1, is directed to be kept in abeyance for a period of six weeks from today. C.K.ABDUL REHIM, JUDGE. okb