Review petition disposed of by applying Supreme Court orders in Home Solutions case; department can recover arrears and enforce security conditions within three weeks of intimation.
Further interim orders from Supreme Court in Home Solutions case applied; respondents directed to comply within three weeks, else entire tax arrears recoverable.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE PIUS C.KURIAKOSE
&
THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH
TUESDAY, THE 16TH DAY OF OCTOBER 2012/24TH ASWINA 1934
RP.No. 904 of 2012 (T) IN WPC/17393/2009 ----------------------------------------AGAINST THE JUDGMENT IN .NO./ IN WPC.17393/2009 DATED 24-02-2012
REVIEW PETITIONER(S)/RESPONDENTS:
ICE BHAVAN,PRESS CLUB ROAD,THIRUVANANTHAPURAM.
BY ADV. SRI.TOJAN J.VATHIKULAM,SC,C.B. EXCISE
RESPONDENT(S)/PETITIONER:
POOVATH HOTELS (P) LTD., HAVING ITS OFFICE AT 1/246,CC,DUTHCH CEMETERY ROAD FORT KOCHI-682001 REPRESENTED BY THE EXECUTIVE DIRECTOR M.D.DHANESH.
BY ADV.GEORGE POONTHOTTAM.
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 16-102012, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
PIUS C.KURIAKOSE & BABU MATHEW P.JOSEPH JJ.
R.P. No.904/2012 in W.P.(C) . NO. 17303 OF 2009
Dated this the 16th day of October, 2012
O R D E R
Pius C.Kuriakose,J
Having regard to the submissions addressed at the Bar by Sri.Tojan J.Vathikulam, learned counsel for the Review Petitioner and Sri.George Poonthottam learned counsel for the contesting respondents, we are of the view that this review petition can be disposed of in terms of the common order dated 12/10/2012 passed by this court in R.P. Nos.408/2012 and connected matters.
R.P.No.904 /2012 2
Ltd. v. Union of India and others (2011 (45) VST 413)(referred to in the common order) will be applied in the case of all respondents and the department is free to call for details of arrears and to recover the amount which is ordered by Supreme Court and enforce other conditions in regard to security also ordered by Supreme Court in the case pending before Supreme Court. There will be a direction to the respondents to comply with the supreme Court orders, if any, issued modifying the stay orders in Home Solutions Retails (India) Ltd. case on being intimated by the department, within three weeks from the date of intimation, failing which department can recover the entire arrears of tax.
The Review Petition is disposed of accordingly.
Copy of the common order in R.P. No.408/2012 and connected cases will be annexed to this order.
Sd/-
PIUS C.KURIAKOSE, JUDGE Sd/-
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BABU MATHEW P.JOSEPH, JUDGE. /True copy/ P.A to Judge.
R.P.No.904 /2012
3
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Colour shows how this judgement treated each authority
Home Solutions Retails (India) Ltd. v. Union of India and othersReferred¶23
(Home Solutions Retails(India) Ltd. v. Union of India and others (2011 (45) VST 413)
UNION OF INDIA
POOVATH HOTELS (P) LTD.
PIUS C.KURIAKOSE
BABU MATHEW P.JOSEPH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
