OKKAL GRAMA PANCHAYAT vs. THE ASST.COMMISSIONER OF INCOME TAX

WP(C)/24766/2013HC KeralaKLHC01067955201311 October 2013Author: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryThe provided text does not contain the operative part of the judgment, so the result cannot be determined. It is only the listing of the case for admission.

What did the High Court hold?

The provided text is only the cause list and does not contain the judgment or the court's decision. Therefore, the High Court's findings on the issues, the reasoning, the ratio decidendi, and any operative directions are not available. The judgment does not record what the Tribunal decided, nor does it mention any issue being left undecided. Consequently, no principle can be extracted from this text for citation.

What were the facts?

The petitioner, Okkal Grama Panchayat, represented by its Secretary, filed a writ petition before the High Court of Kerala. The respondents are the Assistant Commissioner of Income Tax (TDS) and the Joint Commissioner of Income Tax (TDS). The writ petition challenges an order or action by the revenue authorities concerning the assessment of the petitioner. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the writ petition was filed and came up for admission on October 11, 2013.

What were the issues?

The primary issue before the High Court was whether the Okkal Grama Panchayat was liable for TDS deductions. The petitioner, Okkal Grama Panchayat, likely contended that as a local self-government body, it was exempt from certain tax obligations or that the specific transactions in question did not attract TDS. The revenue, represented by the Assistant Commissioner and Joint Commissioner of Income Tax (TDS), likely argued that the Panchayat was obligated to deduct tax at source under the relevant provisions of the Income Tax Act, 1961, for payments made by it. The specific sections of the Income Tax Act under which the dispute arose are not detailed in the provided text, nor are the specific arguments or precedents cited by either party.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 11TH DAY OF OCTOBER 2013/19TH ASWINA, 1935 WP(C).No. 24766 of 2013 (U) -------------------------------------- PETITIONER(S): -------------------------- 1. OKKAL GRAMA PANCHAYAT OKKAL PO, ERNAKULAM, 683 550 REPRESENTED BY ITS SECRETARY 2. THE SECRETARY OKKAL GRAMA PANCHAYAT, OKKAL PO, ERNAKULAM 683 550 BY ADVS.SRI.SIBY MATHEW SRI.PHILIP J.VETTICKATTU RESPONDENT(S): ---------------------------- 1. THE ASST.COMMISSIONER OF INCOME TAX (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDINGS, IS PRESS ROAD, ERNAKULAM KOCHI -18. 2. THE JOINT COMMISSIONER OF INCOME TAX (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDINGS, IS PRESS ROAD, ERNAKULAM KOCHI -18. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 24766 of 2013 (U) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF THE CASH MEMORANDUM ISSUED FOR THE PERIOD 2007-08 EXHIBIT P2 COPY OF CASH MEMORANDUM ISSUED FOR THE PERIOD 2008-09 EXHIBIT P3 COPY OF CASH MEMORANDUM ISSUED FOR TYHE PERIOD 2012-

EXHIBIT P4 COPY OF COMPUTERIZED RECEIPT ISSUED FOR THE PAYMENT TOWARDS TDS TO THE RESPONDENT EXHIBIT P5 EXHIBIT P6 EXHIBIT P7 EXHIBIT P8 COPY OF THE DEMAND NOTICE DATED 28/11/2011 ISSUED BY THE RESPONDENT U/S 156 OF INCOME TAX ACT EXHIBIT P9 COPY DEMAND NOTICE DATED 28/11/2011 ISSUED BY THE RESPONDENT U/S.156 OF INCOME TAX ACT EXHIBIT P10 COPY OF THE LETTER DATED 8/3/2012 ISSUED BY ISSUED BY THE PETITIONER TO THE RESPONDENT EXHIBIT P11 COPY OF JUDGMENT DATED 1/2/2011 PASSED BY THIS HON'BLE COURT IN WPC NO.14156/2010 EXHIBIT P12 COPY OF NOTICE DATED 5/9/2013 ISSUED BY THE RESPONDENTS TO THE PETITIONER PANCHAYAT RESPONDENT'S EXHIBITS:- NIL /TRUE COPY/ P.A. TO JUDGE

V.CHITAMBARESH,J. ------------------------------- W.P.(C) No.24766 of 2013 ------------------------------------- Dated this the 11th day of October, 2013

J U D G M E N T The petitioner challenges Ext. P12 notice preceded by Exts. P8 and P9 notices issued by the respondents. The challenge is on the ground that the Panchayat is not liable to collect income tax at source from the consumers of river sand. Reliance is placed in this regard on Ext. P11 judgment in W.P. (C). Nos. 14156/2010 and 15421/2010. The petitioner has submitted Ext. P10 representation which is pending consideration with the first respondent. 2. I direct the first respondent to consider Ext. P10 representation with due advertence to Ext.P11 judgment on the issue. The needful shall be done with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P12 notice as against the petitioner shall be put on hold in the meanwhile.

The petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance. The writ petition is disposed of. SD/- V.CHITAMBARESH JUDGE

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