Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944 WP(C) NO. 17807 OF 2019 PETITIONER:
MUTHOOT VEHICLE AND ASSET FINANCE LTD.
(FORMERLY KNOWN AS MUTHOOT LEASING AND FINANCE LIMITED), 6TH AND 7TH FLOOR, MUITHUN TOWERS, VALLON ROAD, KADAVANTHRA, KOCHI - PIN - 682 020, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER AND MANAGER, MADHU E, S/O LATE KELAPPAN, AGED 42 YEARS, EDAVATH HOUSE, MEPPAYYUR PO, KOZHIKODE BY ADV SHIJU VARGHESE RESPONDENTS:
1 THE TREASURY OFFICER SUB TREASURY, PALACE RD, CHEMBUKKAV, THRISSUR, THRISSUR DISTRICT, PIN - 680 020 2 THE INSPECING ASSISTANT COMMISSIONER OF SALE TAX DEPARTMENT OF COMMERCIAL TAXES, MG ROAD, MARAR ROAD AREA, THRISSUR, THRISSUR DISTRICT, PIN - 680 001 3 ADDL.R3 DISTRICT TREASURY OFFICER, DISTRICT TREASURY OFFICE, PALAKKAD SOUTH FORT ROAD, CIVIL STATION, KINATHUPARAMBU,KUNATHURMEDU,PALAKKA,KERALA – 678 013. ADDL.R3 IS IMPLEADED AS PER ORDER DATED 4.9.2019 IN IA NO.1/2019.
4 ADDL.R4 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, 2ND FLOOR, BEHIND CIVIL STATION, PALAKKAD – 678 001.
ADDL.R4 IS SUO MOTU IMPLEADED AS PER JUDGMENT DTD.18.1.2023 IN WP(C)NO.17807/2019 & CONNECT.CASES BY ADV GOVERNMENT PLEADER SRI.JACOB .E.SIMON
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..2..
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2023, ALONG WITH WP(C).17834/2019, 17824/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..3..
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944 WP(C) NO. 17834 OF 2019 PETITIONER:
M/S MUTHOOT VEHICLE AND ASSET FINANCE LTD.
(FORMERLY KNOWN AS MUTHOOT LEASING AND FINANCE LIMITED), 6TH AND 7TH FLOOR, MITHUN TOWERS, VALLON ROAD, KADAVANTHRA, KOCHI-PIN 682 020, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER AND MANAGER, MADHU E, S/O LATE KELAPPAN, AGED 42 YEARS, EDAVATH HOUSE, MEPPAYUR P.O.KOZHIKODE.
BY ADV SHIJU VARGHESE RESPONDENTS:
1 THE TREASURY OFFICER SUB TREASURY, CALICUT,CALICUT P.O.CALICUT DISTRICT, PIN-673 001.
2 THE ASSISTANT COMMISSIONER OF SALE TAX, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, 3RD FLOOR, ERANHIPALAM, JAVAHAR NAGAR, CALICUT, PIN-673 006.
3 ADDL.R3.DISTRICT TREASURY OFFICER, DISTRICT TREASURY OFFICE, GROUND CIVIL STATION, WAYANAD ROAD, NEAR RTO OFFICE, KOZHIKODE, KERALA 673020 ADDL.R3 IS IMPLEADED AS PER ORDER DATED 04.09.2019 IN I.A.NO.1/2019.
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..4..
4 ADDL.R4 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, 2ND FLOOR, BEHIND CIVIL STATION, PALAKKAD – 678 001.
ADDL.R4 IS SUO MOTU IMPLEADED AS PER JUDGMENT DTD.18.1.2023
IN
WP(C)NO.17807/2019
& CONNECT.CASES BY GOVERNMENT PLEADER SRI.JACOB.E.SIMON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2023, ALONG WITH WP(C).17807/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..5..
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944 WP(C) NO. 17824 OF 2019 PETITIONER:
MUTHOOT VEHICLE AND ASSETS FINANCE LIMITED (FORMERLY KNOWN AS MUTHOOT LEASING AND FINANCE LIMITED), 6TH AND 7TH FLOOR, MITHUN TOWERS, VALLON ROAD, KADAVANTHRA, KOCHI - PIN - 682 020, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER AND MANAGER, MADHU E, S/O LATE KELAPPAN, AGED 42 YEARS, EDAVATH HOUSE, MEPPAYUR PO, KOZHIKODE BY ADV SHIJU VARGHESE RESPONDENTS:
1 THE TREASURY OFFICER SUB TREASURY, MEDICAL COLLEGE, KUMARAPURAM RD, KRISHNA VIHAR, KUMARAPURAM, THIRUVANANTHAPURAM, KERALA - 695 033 2 THE INSPECTING ASSISTANT COMMISSIONER OF SALE TAX DEPARTMENT OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, NEW C BLOCK, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM - 695 033 3 ADDL.R3.DISTRICT TREASURY OFFICER, DISTRICT TREASURY OFFICE, CIVIL LINE ROAD, AYYANTHOLE, THRISSUR. ADDL.R3 IS IMPLEADED AS PER ORDER DATED 04.09.2019 IN IA NO.1/2019 IN WPC 17824/2019.
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..6..
4 ADDL.R4 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, 2ND FLOOR, BEHIND CIVIL STATION, PALAKKAD – 678 001.
ADDL.R4 IS SUO MOTU IMPLEADED AS PER JUDGMENT DTD.18.1.2023
IN
WP(C)NO.17807/2019
& CONNECT.CASES BY GOVERNMENT PLEADER SRI.JACOB.E.SIMON.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2023, ALONG WITH WP(C).17807/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..7..
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944 WP(C) NO. 17835 OF 2019 PETITIONER:
M/S.MUTHOOT VEHICLE AND ASET FINANCE LIMITED (FORMERLY KNOWN AS MUTHOOT LEASING AND FINANCE LIMITED,) 6TH AND 7TH FLOOR, MITHUN TOWERS, VALLON ROAD, KADAVANTHARA, KOCHI 682 020, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER AND MANAGER, MADHU E S/O. LATE KELAPPAN, AGED 42 YEARS, EDAVATH HOUSE, MEPPAYUR P.O., KOZHIKODE.
BY ADV SHIJU VARGHESE RESPONDENTS:
1 THE TREASURY OFFICER, SUB TREASURY, RDO OFFICE COMPOUND, PALAKKAD P.O., PALAKKAD DISTRICT, 678 001.
2 THE INSPECTING ASSISTANT, COMMISSIONER OF SALE TAX, DEPARTMENT OF COMMERCIAL TAXES, 2ND FLOOR, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD DISTRICT 678001.
3 ADDL.R3. DISTRICT TREASURY OFFICER, DISTRICT TREASURY OFFICE, THIRUVANANTHAPURAM STATUE, PALAYAM, THIRUVANANTHAPURAM, KERALA - 695001 ADDL. R3 IS IMPLEADED AS PER ORDER DATED 04.09.2019 IN IA NO.1/2019.
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..8..
4 ADDL.R4 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, 2ND FLOOR, BEHIND CIVIL STATION, PALAKKAD – 678 001.
ADDL.R4 IS SUO MOTU IMPLEADED AS PER JUDGMENT DTD.18.1.2023
IN
WP(C)NO.17807/2019
& CONNECT.CASES BY GOVERNMENT PLEADER SRI.JACOB.E.SIMON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2023, ALONG WITH WP(C).17807/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..9..
SHOBA ANNAMMA EAPEN, J.
------------------------------------------------------- W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ------------------------------------------------------ Dated this the 18th day of January, 2023 JUDGMENT The common prayer in these four writ petitions is for a direction to the first respondent to disburse to the petitioner, the amount covered by Ext.P1 certificate with accumulated interest without any delay.
2. Petitioner is a public limited company registered under the Companies Act,1956. The petitioner was formerly known as Muthoot Leasing and Finance Limited, later it was changed as Muthoot Vehicle & Assets Finance Limited after obtaining permission from the concerned authorities.
Petitioner was conducting money lending business, after obtaining licence from the second respondent. At the time of obtaining licence, the second respondent demanded Treasury Savings Deposit Certificates of Rs.1,00,000/- (in WP(C)
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..10..
Nos.17807 & 17824/2019), Rs.50,000/- (in WP(C) No.17834/2019) and Rs.10,000/- (WP(C) No.17835/2019) pledged in its favour as mandated under Section 3 of the Kerala Money Lenders Act, 1958 (for short 'the Act').
Accordingly, the petitioner obtained Treasury Savings Deposits issued by the first respondent with a maturity period of three years. Thereafter the petitioner discontinued the money lending business due to the non-feasibility of the market and requested the first respondent to release the amount covered by Ext.P1 Certificates with its maturity value by Ext.P2 applications all dated 25.08.2017 before the first respondent. The original of Ext.P1 certificates were misplaced and the petitioner submitted an Indemnity bond (Ext.P3) before the 2nd respondent. Petitioner also submitted Ext.P4 request before the second respondent along with the indemnity bond dated 25.8.2017 to return the Treasury Savings Deposit Certificates. Exts.P2 to P4 are pending before the respondents. Aggrieved by the inaction on the part of the
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..11..
respondents in disbursing the amount covered by Ext.P1 certificate, the petitioner has approached this Court.
3. The second respondent filed statement stating that the petitioner has not submitted any application to cancel the registration till date. Moreover, the petitioner has not submitted any returns and other documents as required by section 9 and section 9(d) of the Act. Though the respondent has given several notices to the petitioner under Section 18C(c) of the Act, the petitioner has not turned up to answer the same till date. It is further stated that, as per the explanation given in section 18C of the Act, the burden of proof, that any persons is not liable to such offences is on the person ie. on the petitioner. The main intention of the Act to submit returns, books of accounts is to know the exact business statistics and liabilities of the money lender. The security deposit furnished by the money lender can be released only after such returns, books of account etc. are duly submitted to the licencing authority. The second respondent
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..12..
further submits that Ext.P1 certificate, which is stated to have been irrecoverably lost, is still under the possession of the said office.
4. Heard the learned counsel for the petitioner and the learned Government Pleader.
5. Learned counsel for the petitioner submits that the petitioner has submitted Ext.P4, which is a copy of the request for return of the Treasury Savings Deposit Certificate before the Assistant Commissioner, State GST Department on 30.11.2022 and also filed Ext.P5 profit and loss account for the year ended 31st March 2006 along with the above application. The petitioner has also filed separate petitions (I.A.No.1 of 2022) in W.P(C) No.17807 of 2019, 17824 of 2019, 17834 of 2019 and 17835 of 2019 seeking to accept the above documents on file. The above I.A. in all the writ petitions are allowed.
6. In view of the direction, which is proposed to be given in these writ petitions, this Court has to suo motu
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..13..
implead the Assistant Commissioner, State GST Department, 2nd Floor, Behind Civil Station, Palakkad – 678 001.
Accordingly the above Officer is impleaded as additional fourth respondent in these writ petitions.
7. On a consideration of the entire facts of the case, these writ petitions are disposed of with a direction to the Assistant Commissioner/Competent Officer, State GST Department to consider and pass orders on Ext.P4 (in WPC Nos.17824, 17807 & 17835/2019) and Ext.P6 (in WP(C) No.17834/2019)dated 30.11.2022 with notice to the petitioner and affected persons within a period of one month from the date of receipt of a copy of this judgment. Needless to say that the petitioner shall be afforded an opportunity of being heard before finalisation of the proceedings.
The writ petitions are disposed of as above.
Sd/- SHOBA ANNAMMA EAPEN, JUDGE MBS/
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..14..
APPENDIX OF WP(C) 17834/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE TREASURY SAVINGS BANK TERM DEPOSIT CERTIFICATE BEARING NO AA NO 220812 DATED 22.2.2001 EXHIBIT P2 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT DATED 25.8.2017 EXHIBIT P3 TRUE COPY OF THE INDEMNITY BOND DATED 25.8.2017 EXHIBIT P4 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 25.8.2017 EXHIBIT P5 TRUE COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT DATED 24.1.2019 Exhibit P6 TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO RETURN THE TREASURY SAVINGS DEPOSIT DATED 30.11.2022.
Exhibit P7 TRUE COPY OF THE PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDED 31ST MARCH 2006.
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..15..
APPENDIX OF WP(C) 17824/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE TREASURY SAVINGS BANK TERM DEPOSIT CERTIFICATE BEARING NO. E E NO.225755 DATED 18.6.2006 EXHIBIT P2 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT DATED 25.8.2017 EXHIBIT P3 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 25.8.2017 Exhibit P4 TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO RETURN THE TREASURY SAVINGS DEPOSIT DATED 30.11.2022 Exhibit P5 TRUE COPY OF THE PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDED 31ST MARCH 2006
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..16..
APPENDIX OF WP(C) 17835/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE TREASURY SAVINGS BANK TERM DEPOSIT CERTIFICATE BEARING NO. E E NO. 161375 DATED 14.11.2002.
EXHIBIT P2 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT DATED 25.8.2017 EXHIBIT P3 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 25.8.2017 Exhibit P4 TUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO RETURN THE TREASURY SAVINGS DEPOSIT DATED 30.11.2022.
Exhibit P5 TRUE COPY OF THE PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDED 31ST MARCH 2006.
W.P(C) Nos. 17807 of 2019, 17824 of 2019, 17834 of 2019 & 17835 of 2019 ..17..
APPENDIX OF WP(C) 17807/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE TREASURY SAVINGS BANK TERM DEPOSIT CERTIFICATE BEARING NO. E E NO.201272 DATED 12.6.2001 EXHIBIT P2 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT DATED 25.8.2017 EXHIBIT P3 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 25.8.2017 Exhibit P4 TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO RETURN THE TREASURY SAVINGS DEPOSIT DATED 30/11/2022.
Exhibit P5 TRUE COPY OF THE PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR THE YEAR ENDED 31ST MARCH 2006.