IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 OP.No. 30638 of 1999(V) ---------------------------------- PETITIONER: ------------------- LEELAMMA MATHEW & OTHERS, ROSHAN HOUSE, VADAVATHOOR.P.O., KOTTAYAM, REPRESENTED BY ITS PARTNER T.A. GEORGE. BY ADVS. MR.JOHN RAMESH, MR.K.I.JOHN. RESPONDENTS: ------------------------ 1. ADDL. AGRICULTURAL INCOME TAX OFFICER, KOTTAYAM. *ADDL.R2. GOVERNMENT OF KERALA, REP. BY THE SECRETARY (TAXES), SECRETARIAT, TRIVANDRUM. *ADDL. R2. IMPLEADED AS PER ORDER DTD. 12/06/07 IN C.M.P.NO.20525/01. R1 & ADDL.R2 BY GOVT. PLEADER (TAXES) MR. K.P. PRADEEP. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 30/03/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P. NO. 30638/1999-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: LEASE AGREEMENT BETWEEN PETITIONER AND VELLAPPALLY PLANTATIONS LIMITED DTD. 01/07/1987. EXT.P.2: COPY OF THE ORDER NO.L.46/91-92 REJECTING APPLICATION FOR COMPOSITION DTD. 01/01/97. EXT.P.3: COPY OF THE AGRL.INCOME TAX ASSESSMENT ORDER FOR ASSESSMENT YEAR 1991-92. EXT.P.4: COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 1995-96 DT. 19/12/98. EXT.P.5: COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 1996-97 DT. 19/12/98. EXT.P.6: COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 1997-98 DT. 19/12/98. EXT.P.7: COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 1998-99 DT. 19/12/98. EXT.P.8: COPY OF THE LETTER DTD. 10/04/94. EXT.P.9: COPY OF THE ASSESSMENT ORDER OF VELLAPPALLY PLANTATIONS PVT. LTD DTD. 21/03/2000 FOR THE ASST. YEAR 1995-96. EXT.P.10: COPY OF THE ASSESSMENT ORDER OF VELLAPPALLY PLANTATIONS PVT. LTD. DTD. 21/03/2000 FOR THE ASST. YEAR 1996-97. EXT.P.11: COPY OF THE ASSESSMENT ORDER OF VELLAPPALLY PLANTATIONS PVT. LTD. DTD. 21/03/2000 FOR THE ASST. YEAR 1997-98. EXT.P.12: COPY OF THE PROFIT & LOSS ACCOUNT OF VELLAPPALLY PLANTATIONS PVT. LTD. FOR THE YEAR ENDED 31/03/1995. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== O.P.No. 30638 of 1999 ================== Dated this the 30th day of March, 2009 J U D G M E N T In this original petition the petitioners challenge the orders of assessment under the Kerala Agricultural Income Tax Act for the years 1995-96 to 1998-99. On 23.3.2009, after hearing the original petition for some time, I passed the following order: “The petitioners, while running the Vellappally Plantations on lease, were assessed to agricultural income tax till 1993-1994. In 1994, the lease was terminated. According to the petitioners, although they did not intimate the Agricultural Income Tax Officer about the termination of lease, the lessor had intimated, pursuant to which the lessor had been assessed to agricultural income tax for the estate in question. Now the petitioners have also been assessed to agricultural income tax in respect of the property for the years 1995-1996 to 1998-1999. The petitioners have now produced documents evidencing assessment of agricultural income tax on the lessor in respect of the same estate along with I.A.No.4266 of 2009. The petitioners would submit that two persons cannot be assessed to agricultural income tax on the same property for the same year. The learned Government Pleader submits that these documents have been produced only today and the Government Pleader may be granted some time to ascertain the veracity of the same.” 2. When the matter was taken up today, the learned Government Pleader submitted that for deciding the question as to whether in respect of the same property for the same assessment years, the lessor had already been assessed, the matter has to be scrutinized again. The learned Government Pleader suggested that if the petitioner files an application under Section 42 of the Kerala Agricultural Income Tax Act, the same would be considered by the 2 Agricultural Income Tax Officer on that point. The learned Government Pleader points out that since the petitioner has filed this original petition within the time prescribed for filing an application under Section 42, there cannot be any difficulty for considering the said application now, if filed by the petitioner. In the above circumstances, this original petition is disposed of with the following directions: The petitioner shall file an application under Section 42 of the Kerala Agricultural Income Tax Act within two weeks, along with a certified copy of this judgment before the 1st respondent. The 1st respondent shall consider tosrshe application as one filed within time under Section 42 and consider and pass appropriate orders on the same, as expeditiously as possible, at any rate, within two months from the date of receipt of the application, after affording an opportunity of being heard to the petitioner. Needless to say, till orders are thus passed, no coercive proceedings shall be taken against the petitioner for recovery of the disputed tax. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== O.P.No. 30638 of 1999-V ================== J U D G M E N T 30th March, 2009