IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 OP.No. 27096 of 2001(A) ----------------------- PETITIONER: ------------ FR. JEROME CHINGATHARA, DIRECTOR (MANAGER), UTTAPARA SEMINARY, ESTATE, P.O. PALLIKUNNU, WAYANAD DIST. BY ADV. SRI.C.P.CHANDRASEKHARAN (CALICUT) SRI.SHAJU PURUSHOTHAMAN RESPONDENTS: ------------- 1. THE APPELLATE ASST. COMMISSIONER, AGRICULTURAL INCOME TAX AND SALES TAX, KOZHIKODE. 2. THE ADDL. AGRL. INCOME TAX OFFICER, VYTHIRI, KALPETTA. 3. THE DEPUTY TAHSILDAR (RR), VYTHIRI, WAYANAD DIST. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 43996 OF 2001 IN OP 27096 OF 2001 DISMISSED 8.2.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF ASSESSMENT ORDER FOR THE YEARS 1979-80 AND 1980-81 DATED 11.3.86 EXT.P2 TRUE COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 17.5.2001 EXT.P3 SERIES (6 IN NUMBER) TRUE COPY OF NOTICE ISSUED BY THE DY. TAHSILDAR DATED 1.8.2001 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 27096 OF 2001 -------------------------------------------- Dated this the 8th day of February, 2008 JUDGMENT Petitioner is challenging demand notice for recovery of arrears of agricultural income tax for several years commencing from 1981-82 onwards. According to the petitioner, petitioner is a charitable institution entitled to exemption from tax as provided under Section 4 (1)(b) of the AIT Act. Petitioner has produced Ext.P1 order by which Agrl. Income Tax Officer has granted exemption for the assessment years 1979-80 and 1980-81. However, Government Pleader submitted that Ext.P1 order was subject to revision and the matter was remanded to the assessing officer. It is not known whether the assessing officer has issued fresh proceedings of assessment and demand. Petitioner has also stated that appeals for subsequent years are pending before the appellate authority. In the circumstances, O.P. is disposed of directing the appellate authority to dispose of the appeals pending before it after hearing the petitioner. There will be a further direction to the assessing officer to reconsider the revised assessment pursuant to 2 Commissioner's order for 1979-80 and 1980-81 and if petitioner is entitled to exemption as charitable institution, then he will consider petitioner's claim for exemption for subsequent years also and rectify the assessment granting exemption. Petitioner will produce a copy of this judgment before the appellate authority and assessing officer for compliance. Both the authorities are directed to pass orders as directed above within two months from the date of receipt of a copy of this judgment. Interim orders issued by this Court will continue till then and thereafter demand and recovery will depend upon the orders to be issued by the authorities below. (C.N. RAMACHANDRAN NAIR) Judge kk 3