The High Court of Kerala, relying on a pending Supreme Court appeal regarding a Division Bench judgment on entry tax, closed the writ petition, deferring demand and recovery of tax until the Supreme Court decides.
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 17TH SEPTEMBER 2007 / 26TH BHADRA 1929
WP(C).No. 5500 of 2007(D)
PETITIONER:
M.SUBEESH, S/O. LATE NANU, AGED 31, KELOTH POYIKAYIL HOUSE, (P.O.)ERUVATTI, KAYALODE, KANNUR DISTRICT.
BY ADV. SRI.M.A.FIROZ SRI.GEORGE MECHERIL
RESPONDENTS:
BY G.P. SRI.C.K.GOVINDAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
APPENDIX
PETITIONER'S EXHIBITS:
P1: TRUE COPY OF THE SALE CERTIFICATE DT.22.1.2007 ISSUED BY THE ASST. SALES MANAGER (VEHICLES) T.V.SUNDARAM IYENGAR & SONS.
P2: TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE RTO DT.22.1.2007.
P3: TRUE COPY OF THE AGREEMENT WITH PEE VEE INDUSTRIES, NAMAKAL ON 24.1.2007.
P4: TRUE COPY OF THE LABOUR BILL ISSUED BY PEE VEE INDUSTRIES DT.13.2.2007.
P5: TRUE COPY OF THE ORDER DT.15.2.2007.
TRUE COPY
P.A. TO JUDGE
C.N.RAMACHANDRAN NAIR, J.
W.P.(C) No.5500 of 2007
Dated this the 17th day of September, 2007.
JUDGMENT
Since Government Pleader reported that Division Bench judgment of
this court on entry tax is subject matter of appeal before the Supreme Court,
this W.P. is closed leaving freedom to the respondents to proceed to demand
and recover entry tax only if Supreme Court upholds the levy and allows
State Appeal.
C.N.RAMACHANDRAN NAIR Judge
pms
Colour shows how this judgement treated each authority
Division Bench judgmentReferred¶31
M. Subeesh
The State of Kerala
The Sales Tax Officer, Thalassery
The Joint Regional Transport Officer, Thalassery
C.N. Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
