Petitioners filed writ petitions challenging actions by tax authorities. The court observed that the fourth respondent had already paid the disputed tax amount. Consequently, the petitions were dismissed as infructuous without striking any record of errors or deciding the substantive merits of the challenges.
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.K.ABDUL REHIM
WEDNESDAY, THE 18TH AUGUST 2010 / 27TH SRAVANA 1932
OP.No. 28497 of 2001(P)
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PETITIONER(S):
------------------------J.S.JAYAN, S/O.V.JAYACHANDRAN, 'UTHARAYAN', RAGORE GARDENS, THIRUVANANTHAPURAM.
BY ADV. SRI.T.M.CHANDRAN
RESPONDENT(S):
2. THE APPELLATE ASSISTANT COMMISSIONER OF SALES TAX, THIRUVANANTHAPURAM.
3. THE TAHSILDAR (RR), TRIVANDRUM TALUK, FORT, VANCHIYOOR, THIRUVANANTHAPURAM.
R4. M/S. MURUGA WINES, REPRESENTED BY MANAGING PARTNER, S.MURUGAN, P.H.ROAD, THIRUVANANTHAPURAM.
R1 TO R3 BY GOVERNMENT PLEADER(TAXES) SRI. K.P.PRADEEP
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/08/2010, ALONG WITH OP NO. 32466 OF 2001, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Kss
C.K.ABDUL REHIM, J.
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O.P.Nos.28497 and 32466 of 2001
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Dated this the 18th day of August, 2010
J U D G M E N T
It is submitted by the learned Government Pleader that the 4th respondent in both the cases, namely M/s.Muruga Wines, had already cleared payment of the tax amount due pertaining to the periods in dispute, i.e: for the years 1992-93 to 1995-96. Hence the issue involved in these writ petitions no more survive for consideration and disposal.
C.K.ABDUL REHIM, JUDGE.
okb
J.S. Jayan
The Additional Sales Tax Officer I, IIInd Circle, Thiruvananthapuram
The Appellate Assistant Commissioner of Sales Tax, Thiruvananthapuram
The Tahsildar (RR), Trivandrum Taluk
M/s. Muruga Wines
S. Murugan
C.K. Abdul Rehim
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
