K. T. STEEL CO THRU TRUSTEES MR. NIKHIL GUPTA vs. UNION OF INDIA THRU THE INCOME TAX COMMISSIONER ,WARD 17, AAYKAR BHAVAN AND ORS
What did the High Court hold?
The High Court disposed of the petition in terms of the statements made by the revenue authorities. The Income Tax authorities (Respondents 1-A and 1-B) and the State Tax Commissioner (Respondent 2) stated that they would issue the necessary certificates or communications to the Collector, Thane, and Tehsildar, Ambernath (Respondents 3 and 4) within a period of four weeks from the date of the hearing. These certificates would reflect the correct state of affairs concerning the dues payable by the Petitioners to the respective authorities under the Income Tax Act and the GST Act. A copy of any such communication addressed to Respondents 3 and 4 would also be forwarded to the Petitioners. The Court did not delve into the merits of the dues themselves, but rather facilitated the procedural step of obtaining the necessary certificates.
What were the facts?
The Petitioners, K.T. Steel Company and others, filed a writ petition under Article 226 of the Constitution before the Bombay High Court. They sought directions to the Additional Commissioner of Income Tax and Deputy Commissioner of Income Tax (Respondents 1-A and 1-B) to issue a certificate to the Collector, Thane, and Tehsildar, Ambernath (Respondents 3 and 4), confirming no amounts were due from the Petitioners. This was to enable corrections in the 7/12 extracts of land records. They also sought a similar 'no dues certificate' from the GST Commissioner (Respondent 2) to the same revenue authorities. During the hearing, the Petitioners restricted their prayer to directing the Income Tax and State Tax Commissioners to issue certificates to Respondents 3 and 4 stating no dues are payable.
What were the issues?
1. Whether the Income Tax authorities (Respondents 1-A and 1-B) should be directed to issue a certificate to the Collector, Thane, and Tehsildar, Ambernath (Respondents 3 and 4) confirming no amounts are due from the Petitioners, to facilitate correction of 7/12 extracts. 2. Whether the GST Commissioner (Respondent 2) should be directed to issue a 'no dues certificate' to the Collector, Thane, and Tehsildar, Ambernath (Respondents 3 and 4), to facilitate modification of 7/12 extracts. Assessee's Contention: The Petitioners sought directions for the issuance of 'no dues certificates' from the Income Tax and State Tax authorities to enable the correction of land revenue records. Revenue's Contention: The learned Counsel for the Income Tax authorities and the State Tax Commissioner stated that the necessary certificates/communications reflecting the correct state of affairs regarding dues payable by the Petitioners could be issued within four weeks from the date of the hearing, based on the available records.
AI-generated summary — verify with the full judgment below
1 177 WP 2921-2019.doc Sequeira IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2921 OF 2019 K. T. Steel Company and others .. Petitioners Vs Union of India - through the Commissioner of Income Tax, Ward 17 and others .. Respondents Mr.Rahul Jain a/w Mr.Naaz Hashmi i/b HSA Advocates, for Petitioners. Mr.Suresh Kumar, for Respondent No.
Mr.Sham Walve, for Respondent Nos.1A & 1B. Ms.Shruti D.Vyas, ‘B’ Panel Counsel, for Respondent Nos.2 to 4. CORAM : M.S.SANKLECHA & NITIN JAMDAR, JJ. Date : 13 November 2019. P.C. :
This Petition under Article 226 of the Constitution seeks a direction to Respondent Nos.1-A and 1-B i.e. Additional Commissioner of Income Tax Circle-2 Kalyan and Deputy Commissioner of the Income Tax Circle-2 Kalyan, to issue a 2 177 WP 2921-2019.doc certificate to Respondent Nos.3 and 4 i.e. the Collector, Thane and Tehsildar, Ambernath respectively, to the effect that no amounts are due and recoverable from the Petitioners and therefore, the appropriate corrections in the entries of 7/12 extracts be made by Respondent Nos.3 and 4. Similarly, the Petitioners also seek a direction to Respondent No.2 i.e. the G.S.T. Commissioner to issue a ‘no dues certificate’ and to the Respondent Nos.3 and 4 i.e. the Collector, Thane and the Tehsildar, Ambernath that no dues are payable by the Petitioners. Consequently, the 7/12 extracts be suitably modified as against the Petitioners.
At the hearing of the Petition, the Petitioners have restricted their prayers in this Petition to only direct the Office of Income Tax Commissioner and State Tax Commissioner to issue a certificate to the Respondent Nos.3 and 4 that no dues are payable by the Petitioners to the two authorities. The learned Counsel Mr.Walve, appearing on behalf of the Income Tax authorities and Ms.Vyas appearing on behalf of the State Tax Commissioner state that within a period of four weeks from today on the basis of the record available with them, the Respondents can issue the necessary certificate/ communication reflecting the correct state of affairs with regard to the dues payable by the Petitioners to the two authorities under the respective Acts.
Needless to state, a copy of any such communication
3 177 WP 2921-2019.doc addressed by Respondent Nos.1A, 1B and 2 to Respondent Nos.3 and 4 would also be forwarded to the Petitioners.
Petition disposed of in above terms. (NITIN JAMDAR, J.) (M.S.SANKLECHA, J.)
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