B.H.Munni v. State of Kerala
Case brief
What is this about?
The Court held that provisions of Section 26C cannot be invoked against the petitioner based on a previous decision in O.P.No.38763/2001. Consequently, the Original Petitions were dismissed following that precedent.
What did the court decide?
The provisions of Section 26C cannot be invoked against the petitioner.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR
MONDAY, THE 12TH MARCH 2007 / 21ST PHALGUNA 1928
OP.No. 643 of 2002(B)
PETITIONER:
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B.H.MUMMI,RAHAT MANZIL,VENNALA P.O., ERNAKULAM.
BY ADV. SRI.V.B.UNNIRAJ
RESPONDENTS:
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1. STATE OF KERALA,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,REPRESENTED BY ITS CHIEF SECRETARY
Issues for consideration
3 issues framed by the court
Whether provisions of Section 26C can be invoked against the petitioner given the decision in O.P.No.38763/2001.
Whether the Original Petitions challenging the tax action should be allowed.
What relief follows from the decision in O.P.No.38763/2001 regarding Section 26C.
Parties & counsel
- petitioner
B.H.MUMMI
- respondent
STATE OF KERALA
- respondent
ADDITIONAL SALES TAX OFFICER
- respondent
DEPUTY TAHSILDAR (RR)
Coram
Case details
As recorded by the court registry
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