✦ Kerala High Court · 29 Sep 2008

MALABAR RURAL INDUSTRIES v. THE COMMISSIONER OF COMMERCIAL TAXES

K M JOSEPH

Case at a glance

Provisions considered

Judgment

THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 29TH SEPTEMBER 2008 / 7TH ASWINA 1930 WP(C).No. 28092 of 2008(T) ---------------------------------------------- PETITIONER: --------------- MALABAR RURAL INDUSTRIES, POYYUR, P.O. MAYYIL, KANNUR 0- 670 002, REPRESENTED BY ITS MANAGING PARTNER. BY ADV. SRI.K.P.DANDAPANI (SR.) RESPONDENTS: -----------------------

1.

THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM.

2.

THE ASSISTANT COMMISSIONER, KERALA VALUE ADDED TAX, COMMERCIAL TAX SPECIAL CIRCLE, KANNUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28092 OF 2008 T -------------------------------------- Dated this the 29th September, 2008 JUDGMENT Petitioner sought the benefits of One Time Settlement Scheme available under Section 23B of the Finance Act, 2008. Complaint of petitioner is that credit was not given for various payments as evidenced by Ext.P9 series. Today, when the matter came up, learned Government Pleader submits that on the basis of a petition filed by the petitioner, enquiries are afoot to ascertain the genuineness of the petitioner's claim and that a decision will be taken in the matter in accordance with law, within a maximum period of one month from the date of receipt of a copy of this Judgment. I record the submission and close the Writ Petition. It is ordered that recovery proceedings will be kept in abeyance till a decision is taken as aforesaid. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge WPC 2

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