Partly allowed

K.K.Ramakrishnan v. State of Kerala

Kerala HC5 Mar 2007WP(C)/3781/2007

Case brief

AI extract

What is this about?

The writ petitioner challenged an entry tax assessment notice and subsequent demand and recovery notices issued by tax and revenue officials. Relying on a Division Bench judgment in O.P.No.434/1996, the court allowed the writ petition and quashed Ext.P1 to P4.

What did the court decide?

The writ petition was allowed, and exhibits P1 to P4 (assessment, demand, and recovery notices) were quashed.

K.K.Ramakrishnan Vs State of Kerala — Pension and Retirement Benefits | Kerala HC (2007)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR

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MONDAY, THE 5TH MARCH 2007 / 14TH PHALGUNA 1928 WP(C).No. 3781 of 2007(A)

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---------------------------------

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PETITIONER:

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-------------------

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K.K.RAMAKRISHNAN, AGED 58 YEARS, S/O. KELA, KANJIRA VELIL, MANARKAD P.O., THODUPUZHA TALUK, IDUKKI DISTRICT.

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BY ADV. SRI.SASTHAMANGALAM S. AJITHKUMAR SRI.RENJITH B.MARAR SMT.LAKSHMI.N.KAIMAL SRI.V.SHYAMOHAN

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RESPONDENTS:

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---------------------

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1. THE DEPUTY TAHSILDAR (R.R.), THODUPUZHA TALUK, IDUKKI DISTRICT.

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2. VILLAGE OFFICER, MANARKKAD VILLAGE, THODUPUZHA TALUK.

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3. COMMERCIAL TAX OFFICER,

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1ST CIRCLE, VAT OFFICE, DEPT. OF COMMERCIAL TAX OFFICE, THODUPUZHA.

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BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.C NO.3781/2007

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APPENDIX

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PETITIONER'S EXHIBITS

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EXT.P1:- COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER DT. 11.7.06.

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EXT.P2:- COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DT. 11.7.06.

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EXT.P3:- COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DT.17.1.07.

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EXT.P4:- COPY OF THE NOTICE DT.17.1.07 UNDER SECTION 33 OF THE REVENUE RECOVERY ACT ISSUED BY THE 1ST RESPONDENT.

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/TRUE COPY/

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tss

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K.BALAKRISHNAN NAIR, J.

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W.P.(C) NO. 3781 OF 2007-A

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JUDGMENT

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The petitioner challenges Ext.P1 order of the 3^rd respondent assessing the entry tax payable by him. Ext.P2 is the demand notice issued by the said officer. Exts.P3 and P4 are the revenue recovery notices, to recover the amount demanded under Ext.P2. In view of the judgment of the Division Bench of this Court in O.P.No.434/1996 and connected cases, the Writ Petition is allowed. Exts.P1 to P4 are quashed.

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5^th March, 2007.

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K.BALAKRISHNAN NAIR, JUDGE.

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Nm/

K.K.Ramakrishnan v. State of Kerala

Case brief

What is this about?

What did the court decide?

K.K.Ramakrishnan v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

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