The single-judge High Court of Kerala allowed these writ petitions along with connected cases, ruling that the judgment in WP(C) No.4002/07 would govern these matters.
Writ petitions allowed; directions of judgment in WP(C) No.4002/07 governed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR
FRIDAY, THE 16TH MARCH 2007 / 25TH PHALGUNA 1928 WP(C).No. 1224 of 2004(U)
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PETITIONER:
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M/S.PAVANA AGENCIES, TRINITY BUILDING, UPPALA, KASARAGODE, REPRESENTED BY ITS PARTNER - PRAKASH SHETTY.
BY ADV. SRI.K.B.MUHAMED KUTTY
SRI.K.M.FIROZ
RESPONDENTS:
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1. THE ADDITIONAL SALES TAX OFFICER III, COMMERCIAL TAXES DEPARTMENT, KASARAGODE.
2. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM.
BY SR.GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/03/2007, ALONG WITH WP(C) NO.32978/2006 AND CONNECTED CASES THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) NO. 1224/2004
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1:- COPY OF THE ORDER IN CMP. NO.11195/03 IN OP. NO.6390/2003, DT.24.2.03 FOR THIS COURT.
EXT.P2:- COPY OF THE MONTHLY (SERIES) RETURNS WITH DETAILS OF SALES TAX PAYABLE AND THE DRAFTS FORWARDED TO THE 1ST RESPONDENT.
EXT.P3:- COPY OF THE REPLY , DT.8.7.03 TO THE 1ST RESPONDENT.
EXT.P4:- COPY OF THE PROVISIONAL ASSESSMENT ORDERS FOR THE MONTHS OF APRIL TO AUGUST 2003 ALONGWITH THE RESPECTIVE DEMAND NOTICES IN FORM 14 -D DT.9.10.03, 10.10.03, 10.10.03, 5.11.03 AND 5.11.03 RESPECTIVELY, OF THE ADDL.SALES TAX OFFICER-III, KASARAGODE.
EXT.P5:- COPY OF THE ORDER IN CMP. NO.35401/02 IN OP. NO.20701/02 OF THIS HIGH COURT.
EXT.P6:- COPY OF THE LETTER NO.26857/H1/03/TD, DT.2.12.03 TO THE M/S.TASHI DELEK GAMING SOLUTIONS (P) LTD.
EXT.P7:- COPY OF THE ORDER IN CA.NO.4552/98, DT.13.10.99 OF THE HONOURABLE SUPREME COURT.
/TRUE COPY/
tss
K.BALAKRISHNAN NAIR,J.
WP(C)NOS.1224/04,32978/06,5073/07, 5105/07,6166/07,7409/07 & 9052/07
Judgment
In view of the Judgment of this Court in Writ Petition (C) No.4002/07 and connected cases, these Writ Petitions are allowed. The directions issued in that Judgment will govern these cases also.
16.03.2007
K.BALAKRISHNAN NAIR,JUDGE
sta
2
2 issues framed by the court
Whether the writ petitions should be allowed in light of the judgment in WP(C) No.4002/07.
Whether the directions issued in the connected judgment govern these cases.
Colour shows how this judgement treated each authority
Writ Petition (C) No.4002/07Followed¶32
M/S.PAVANA AGENCIES
THE ADDITIONAL SALES TAX OFFICER III
THE STATE OF KERALA
K.BALAKRISHNAN NAIR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
