M/S. SUNNY JACOB JEWELLERS v. THE COMMERCIAL TAX OFFICER - I
Case at a glance
Outcome
Disposed of
This writ petition is disposed of as above
Provisions considered
Key paragraphs
- Para 33. I have heard the learned Government Pleader as well. Having regard to the fact that the business of the partnership WP(C) 14446/08-: 2 :-firm has come to an end with effect from 27.12.2007 and thebusiness is now being run as a proprietary concern by…
Judgment
P.N.Ravindran, J.================W.P(C).No.14446 of 2008=================Dated this the 9th day of May, 2008.JUDGMENTThe petitioner firm is an assessee under the Kerala ValueAdded Tax Act, 2003. Aggrieved by Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 staypetition. Meanwhile, steps have been initiated under the KeralaRevenue Recovery Act, 1968 to recover the tax assessed. Thepetitioner has in this writ petition challenged Ext.P4 notice issuedunder the Kerala Revenue Recovery Act, 1968 demandingpayment of the tax assessed under Ext.P1.
When the writ petition came up for hearing, the learnedcounsel for the writ petitioner submitted that the writ petitionmay be disposed of directing the second respondent appellateauthority to hear and dispose of Ext.P2 appeal on the merits afteraffording the petitioner an opportunity of being heard.
Operative part
I have heard the learned Government Pleader as well. Having regard to the fact that the business of the partnership WP(C) 14446/08-: 2 :-firm has come to an end with effect from 27.12.2007 and thebusiness is now being run as a proprietary concern by one of thepartners and also the fact that no amount other than the amountpayable under Ext.P1 is due from the petitioner firm, I dispose ofthis writ petition by directing the second respondent to considerand pass orders on Ext.P2 appeal after affording the petitioner areasonable opportunity of being heard. This shall be done withintwo months from the date of receipt of a copy of this judgment. Till such time, further proceedings pursuant to Ext.P4 to recoverthe tax assessed under Ext.P1 stand stand stayed if the petitionerpays a sum of Rs.1.5 lakhs within three weeks from today. This writ petition is disposed of as above. No costs.P.N.Ravindran, Judge.ess 9/5
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This writ petition is disposed of as above
Which statutory provisions did this judgment involve?
Kerala ValueAdded Tax Act, 2003; KeralaRevenue Recovery Act, 1968; Kerala Revenue Recovery Act, 1968.
Which court decided this case, and when?
Kerala High Court, on 09 May 2008. The bench was P N RAVINDRAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.