This court quashed a demand for entry tax on an imported vehicle, relying on Thressiamma v. State of Kerala. However, it reserved the right of respondents to recover tax with interest if the State's Supreme Court appeal succeeds.
The demand for entry tax on the imported vehicle is quashed.
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
FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930
OP.No. 709 of 2001(H) ---------------------
PETITIONER:
SULAIMAN, M., AGED 35 YEARS, SON OF KOYA HAJI, MADAMPAT MANGATKATTIL HOUSE, NIRAMARUTHOOR, TIRUR, MALAPPURAM DIST.
BY ADV. SRI.M.SASINDRAN SRI.BEPIN VIJAYAN
RESPONDENTS:
BY GOVERNMENT PLEADER SRI. TEK CHAND
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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ORDER ON CMP 1151 IF 2001 IN OP 709 OF 2001
DISMISSED
23.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE.
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1 TRUE COPY OF THE BILL OF ENTRY DATED 4.2.2000 STTING THE AMOUNT OF DUTY PAID BY THE PETITIONER.
EXT.P2 TRUE COPY OF THE RELEVANT EXTRACT OF THE RC BOOK OF THE PETITIONER'S CAR KL-10-K1
EXT.P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 1 ISSUED UNDER SECTION 7 OF THE RR ACT.
EXT.P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.10 ISSUED UNDER SECTION 34 OF THE RR ACT.
EXT.P5 TRUE COPY OF THE PROCEEDINGS DATED 10.8.2000 OF THE FIRST RESPONDENT.
RESPONDENTS' EXHIBITS:NIL.
TRUE COPY
P.S. TO JUDGE.
C.N. RAMACHANDRAN NAIR, J.
O.P. NO. 709 OF 2001
Dated this the 23rd day of May, 2008
JUDGMENT
Since the issue raised is covered by the decision of this Court
reported in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA,
(2007) 1 K.L.T. 303, this O.P. is allowed quashing the demand of entry
tax on the imported vehicle. However, if the Supreme Court allows the
appeal filed by the State, then respondents will recover tax in terms of the demand with interest.
(C.N. RAMACHANDRAN NAIR) Judge
kk
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3 issues framed by the court
Whether the levy of entry tax on an imported vehicle was maintainable in light of the decision in Thressiamma L. Chirayil.
Whether the impugned demand notice issued under the Revenue Recovery Act should be quashed.
Whether the respondents are entitled to recover tax with interest if the Supreme Court allows the State's appeal.
Colour shows how this judgement treated each authority
Thressiamma L. Chirayil V. State of KeralaFollowed¶35
(2007) 1 K.L.T. 303
2 provisions across 1 enactments
Sulaiman, M.
Deputy Tahsildar, Revenue Recovery
Joint RTO
Sales Tax Officer
C.N. Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
