Dismissed
M.P.Varghese v. Commissioner of Commercial Taxes
Kerala HCOP/597/2001
Case brief
from the order text
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HIGH COURT OF KERALA AT ERNAKULAM PRESENT :…
What the court decided
AI extract
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE S.SIRI JAGAN
WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933
OP.No. 597 of 2001(U)
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PETITIONER(S):
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M.P.VARGEHSE,AGED 55 YEARS. S/O. POULOSE PROPRIETOR CLASSIC VENER TRADERS, VARIYAPURAM, PATHANAMTHITTA,.
BY ADV. SRI.TPM.IBRAHIM KHAN
RESPONDENT(S):
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1. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKAS BHAVAN, THIRUVANANTHAPURAM.
2. INSPECTOR, COMMERCIAL TAX CHECK POST, VALAYAR.
3. INSPECTOR,COMMERCIAL TAX CHECK POST, GOPALAPURAM.
4. INSPECTOR , COMMERCIAL TAX CHECK POST, GOVINDAPURAM.
5. INSPECTOR , COMMERCIAL TAX CHECK POST, MEENAKSHIPURAM.
6. INSPECTOR, COMMERCIAL TAX CHECKPOST,FEROKE.
7. INSPECTOR, COMMERCIAL TAX CHECKPOST,KARUKUTTY.
8. INSPECTOR, COMMERCIAL TAX CHECKPOST,MANJESWAR.
BY GOVT. PLEADER SRI.NOBLE MATHEW
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
tss
OP. NO.597/2001
APPENDIX
PETITIONER'S EXHIBITS
P1:- COPY OF THE LETTER NO.F2-43778/2000/CT DTD. 17/8/2000 OF THE IST RESPONDENT.
P2:- COPY OF THE ORDER OF THIS HONOURABLE COURT IN CMP. 49820 OF 2000 IN OP. 29463/2000 DTD. 19.10.2000.
P3:- COPY OF THE RECEIPT NO.1228 DTD. 28.12.2000.
P4:- COPY OF THE LETTER NO.VC(II) 721/2000-01 DTD. 31.12.2000.
RESPONDENT'S EXHIBITS
NIL:-
TRUE COPY
P.A. TO JUDGE
tss
S. Siri Jagan, J.
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O.P. No. 597 of 2001
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Dated this, the 21st day of December, 2011.
J U D G M E N T
The petitioner has filed this original petition challenging Ext.P1 communication from the Commissioner of Commercial Taxes, Thiruvananthapuram to the Deputy Commissioner, Commercial Taxes, Kottayam dated 17.8.2000, which reads as follows:
“It has came to the notice that large scale evasion of tax is being practised by a number of dealers in packing case, splints, and veneers, tea chests, wooden crates, wooden cable drums and veneers.
It is therefore directed that the interstate transportation of the above commodities shall be only on the strength of Departmental Delivery Notes and that endorsement of payment of advance tax in the Delivery Note shall be insisted for the transport by all check posts and inspecting officers. The advance tax is to be collected by the assessing authority taking into account the invoice/bill value and the market price.”
The very same exhibit was challenged by others in O.P.No. 29463/2000 and connected cases and all of those original petitions were dismissed by judgment dated 21.12.2001. Therefore, following that judgment, this original petition is also dismissed.
S. Siri Jagan, Judge.
Tds/
M.P. Varghese
Commissioner of Commercial Taxes, Thiruvananthapuram
S. Siri Jagan
As recorded by the court registry
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