Single judge disposed of a review petition filed by the respondents in a writ petition challenging the designation of the authority to conclude an enquiry under the Kerala Value Added Tax Act.
The judgment in W.P. No. 3030 of 2012 was modified to direct the competent authority instead of the 3rd respondent to conclude the enquiry within 3 months.
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 ANTONY DOMINIC
WEDNESDAY, THE 20TH DAY OF JUNE 2012/30TH JYAISHTA 1934
RP.No. 496 of 2012 () IN WPC/3030/2012
AGAINST THE ORDER/JUDGMENT IN WPC.3030/2012 DATED 09-02-2012
REVIEW PETITIONERS/RESPONDENTS 1 TO 4:
1. THE COMMERCIAL TAX INSPECTOR COMMECIAL TAX CHECK POST, WALAYAR - 678624.
2. THE COMMERCIAL TAX OFFICER COMMERCIAL TAX CHECK POST, WALAYAR
3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST, WALAYAR 678624.
4. THE COMMERCIAL TAX OFFICER (ENQUIRY) OFFICE OF THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678001.
BY ADV. GOVERNMENT PLEADER SRI. MANOJ KUNJACHAN
RESPONDENT(S)/PETITIONER:
M/S.WIPRO LIMITED (CONSUMER CARE & LIGHTING) NO.41 CHOKKAMPUTHUR MAIN ROAD, SRI RAM NAGAR COIMBATORE REP. BY ITS ACCOUNTS EXECUTIVE VINOD KUMAR NAIR PIN 641039.
BY
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 20-06-2012, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
ANTONY DOMINIC, J.
================ R.P.No.496 OF 2012
IN
W.P.(C) NO. 3030 OF 2012
===================
Dated this the 20th day of June, 2012
O R D E R
Writ petition was filed by the respondent seeking a direction for an expeditious conclusion of the enquiry under Section 47(6) of the Kerala Value Added Tax Act. By judgment dated 9/2/12, the writ petition was disposed of directing the 3rd respondent in the writ petition to conclude the proceedings as expeditiously as possible at any rate within 3 months from the date of production of a copy of the judgment.
R.P.No.496 OF 2012 IN
W.P.(C) NO. 3030 OF 2012
:2 :
Therefore, I dispose of this review petition modifying the judgment and directing that instead of the 3rd respondent in the writ petition, the competent authority concerned shall conclude the enquiry under Section 47(6) of the KVAT Act. This shall be done as expeditiously as possible at any rate within 3 months from the date of receipt of a copy of this order.
ANTONY DOMINIC, JUDGE
Rp
1 issue framed by the court
Whether the writ petition should be reviewed because the third respondent was not the competent authority to conclude the enquiry under Section 47(6) of the Act.
1 provisions across 1 enactments
THE COMMERCIAL TAX INSPECTOR WALAYAR
THE COMMERCIAL TAX OFFICER WALAYAR
THE INSPECTING ASSISTANT COMMISSIONER WALAYAR
THE COMMERCIAL TAX OFFICER (ENQUIRY) PALAKKAD
M/S.WIPRO LIMITED
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
