V.K.RAFEEK vs. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR

WP(C)/36522/2015HC KeralaKLHC01082357201505 September 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, vide its order dated 05.09.2019, dismissed the writ petition as not pressed, based on a memo filed by the petitioner on 26.08.2019. The Court did not adjudicate on the merits of the case or the underlying tax dispute. The principle derived from this judgment is that a writ petition can be dismissed as not pressed if the petitioner formally withdraws their pursuit of the case. No specific findings were made on any tax-related issues, and no operative directions were issued concerning the tax assessment or demand. The Court's decision was purely procedural, reflecting the petitioner's decision not to proceed with the petition.

What were the facts?

The petitioner, V.K. Rafeek, operating Rafeek Store, filed a writ petition before the High Court of Kerala challenging an order or action by the Agricultural Income Tax & Commercial Tax Officer, Alathur, and the Tahsildar, RR Taluk Office, Alathur. The specific assessment year(s) and the amount in dispute are not recorded. The procedural history indicates that the petitioner had submitted a reply (Exhibit P3) to a notice (Exhibit P2) issued by the first respondent, following an order from the Intelligence Officer, Commercial Taxes, Palakkad (Exhibit P1). The first respondent subsequently issued an order (Exhibit P4). The writ petition was filed in 2015.

What were the issues?

1. Whether the writ petition should be dismissed as not pressed, based on the petitioner's memo dated 26.08.2019. Assessee's Contention: The petitioner, through a memo filed on 26.08.2019, indicated that the writ petition was not pressed. No specific arguments were made on the merits of the case before the Court. Revenue's Contention: The revenue did not present any arguments as the matter was disposed of based on the petitioner's memo.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 05TH DAY OF SEPTEMBER 2019 / 14TH BHADRA, 1941 WP(C).No.36522 OF 2015(M) PETITIONER/S: V.K.RAFEEK RAFEEK STORE, VADAKKANCHERY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.A.RIYAS (MANJAPPARA) RESPONDENT/S: 1 THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR 678 541 2 TAHSILDAR RR TALUK OFFICE, ALATHUR - 678 541. BY GOVERNMENT PLEADER SMT. M.M.JASMIN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.36522/2015 -2- J U D G M E N T Dated this the 5th day of September 2019 Vide memo dated 26.08.2019 filed by the petitioner, the writ petition is dismissed as not pressed. Sd/- S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 P1-TRUE COPY OF THE ORDER ISSUED BY THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, PALAKKAD. EXHIBIT P2 P2-TRUE COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT. EXHIBIT P3 P3-TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT EXHIBIT P4 P4-TRUE COPY OF THE ORDER ISSUED BY THE IST RESPONDENT.

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