Writ Petition challenging Orders of Tamil Nadu Assessing Authority not Maintainable on ground of having Bank Account in Kerala: Kerala HC [Read Order]

A Division Bench of the Kerala High Court held that the writ petition challenging orders of Tamil Nadu assessing authority not maintainable on ground of having bank account in Kerala.

The Writ Petition was preferred seeking a direction to lift the attachment on a bank account maintained by the petitioner with the 4th respondent who happens to be located within the jurisdiction of this Court. The Single Judge Bench found that the attachment of the bank account of the appellant in Wayanad was consequent to the exercise of power by the assessing authority under the Income Tax Act who was situated in Ooty, in Nilgiris District, which comes within the jurisdiction of the Madras High Court. The same was dismissed by the Single Bench.

The Single Judge, therefore, found that the Writ Petition could not be maintained before the High Court for lack of territorial jurisdiction.

M.P. Shameem Ahamed, the counsel appeared for the appellant, and Jose Joseph the Standing counsel for the Income Tax Department and also K.V. Rasmi, the Standing counsel appeared for the 4th respondent bank.

A division Bench of Justices Dr AK Jayasankaran Nambiar and Syam Kumar VM observed that “In K S Jamestin v. The Ministry of Petroleum and Natural Gas Shastri Bhavan, New Delhi and Another, that it was held that merely because the appellant has a bank account within the State of Kerala, he cannot maintain a Writ Petition challenging the orders passed by an assessing authority who is situated in Tamilnadu, more so when the orders in question are issued in connection with the business carried out by the appellant in Tamilnadu. The Writ Appeal, therefore, fails and is accordingly dismissed.”

To Read the full text of the Order CLICK HERE

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