This writ petition challenging the challenge against Section 45B of the KGST Act was seen. Citing the earlier judgment of this court upholding the provision, the writ petition was dismissed.
Writ petition dismissed in view of the judgment in Fast & Safe Transports Pvt. Ltd. v. State of Kerala.
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 C.N.RAMACHANDRAN NAIR MONDAY, THE 20TH AUGUST 2007 / 29TH SRAVANA 1929
WP(C).No. 14432 of 2004(R)
PETITIONER:
M/S.KERALA ROADWAYS LTD., K.R.S.BUILDING INDIRA GANDHI ROAD, KOZHIKODE, REP. BY ITS BRANCH MANAGER, ERNAKULAM SRI.ABDUL KHADAR, S/O.MOHAMMED HAJI, AGED 47 YEARS, R/A.AT H2, GALAXY EMPIRE, MULEPPADAOM OAD, VAZHAKKALA.
BY ADV. SRI.P.GOPINATH MENON
RESPONDENTS:
BY G.P. SRI.C.K.GOVINDAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
APPENDIX
PETITIONER'S EXHIBITS:
P1: TRUE COPY OF ORDER DT.19.9.2001 IN CMP NO.25220/2001 IN OP NO.15997/2001 OF THE HON'BLE COURT.
P2: TRUE COPY OF NOTICE ISSUED U/S.45B OF THE KGST ACT IN RESPECT OF GOODS TRANSPORTED BY VEHICLE NO.KL-7/5279 ISSUED BY R2 TO THE PETITIONER DT.29.4.04.
P3: .DO. NO.TN 28W-3636 ISSUED BY R3 TO PETITIONER DT.29.4.04.
P4: TRUE COPY OF NOTICE IN RESPECT OF VEHICLE NO.KRZ 9099 ISSUED BY R4 TO PETITIONER DT.29.4.04.
P5: TRUE COPY OF NOTICE IN RESPECT OF VEHICLE NO.TN-37-S/2617 ISSUED BY R3 TO PETITIONER DT.29.4.04.
P6: TRUE COPY OF NOTICE UNDER RULE 4(2)A OF THE KERALA TAX ON ENTRIES OF GOODS IN THE LOCAL AREAS RULES 1994 ISSUED BY R2 TO THE PETITIONER DT.29.4.04..
P7: .DO. BY R4 TO PETITIONER .DO.
P8: TRUE COPY OF NOTICE ISSUED U/S.29A ISSUED BY R2 TO THE PETITIONER DT.29.4.04..
| P9: .DO. | BY R3 | .DO. |
|---|---|---|
| P10: .DO. | BY R4 | .DO. |
| P11: .DO. | BY R3 | .DO. |
TRUE COPY
P.A. TO JUDGE
C.N.RAMACHANDRAN NAIR, J.
.................................................................... W.P.(C) No.14432 of 2004
.................................................................... Dated this the 20th day of August, 2007.
JUDGMENT
Since challenge against Section 45B of the KGST Act is rejected and
provision upheld by judgment of this court reported in FAST & SAFE TRANSPORTS PVT. LTD. V. STATE OF KERALA (2004(3) KLT 5120, this W.P. is dismissed following the said judgment.
C.N.RAMACHANDRAN NAIR Judge
pms
1 issue framed by the court
Whether the writ petition challenging the challenge against Section 45B of the KGST Act should be allowed in view of the earlier judgment upholding the provision.
Colour shows how this judgement treated each authority
FAST & SAFE TRANSPORTS PVT. LTD. V. STATE OF KERALAFollowed¶35
FAST & SAFE TRANSPORTS PVT. LTD. V. STATE OF KERALA (2004(3) KLT 5120
1 provisions across 1 enactments
M/S. KERALA ROADWAYS LTD.
STATE OF KERALA
INTELIGENCE INSPECTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM
INTELIGENCE INSPECTOR, SQUAD NO.2, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM
INTELIGENCE INSPECTOR, SQUAD NO.3, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM
C. N. RAMACHANDRAN NAIR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
