Dismissed

P.a.Aneesh Amar Timber Traders, Perumbavoor v. State of Kerala

Kerala HC2 Aug 2012ST.Rev./82/2012

Case brief

AI extract

What is this about?

This revision petition challenged a Tribunal order of open remand. The High Court dismissed the revision, rejecting the petitioner's plea that the business was closed. The court directed the Assessing Authority to conclude proceedings within three months.

What did the court decide?

Revision dismissed; Assessing Authority directed to conclude proceedings within three months.

P.a.Aneesh Amar Timber Traders, Perumbavoor Vs State… — Writ and Judicial Review | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN

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THURSDAY, THE 2ND DAY OF AUGUST 2012/11TH SRAVANA 1934

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ST.Rev..No. 82 of 2012 ()

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TA.NO.48/2011 of KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL,ADDL.BENCH,ERNAKULAM

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REVISION PETITIONER:

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AMAR TIMBER TRADERS,PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, P.A. ANEESH, S/O. ABDUL MAJEED, PUTHENPEEDIKAYIL HOUSE, PERUMBAVOOR VILLAGE, PERUMBAVOOR KARA, KUNNATHUNADU.

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BY ADV. SRI.SIRAJ KAROLY

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RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, SALES TAX OFFICE, PERUMBAVOOR - 683 542.

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2. ASSISTANT COMMISSIONER (APPEALS)-III, COMMERCIAL TAXES, ERNAKULAM - 682 015.

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3. KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM - 682 011.

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R1 TO R3 BY GOVERNMENT PLEADER SRI.BOBY JOHN

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THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 02-08-2012, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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sts

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ST.REV.NO.82/2012

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APPENDIX

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PETITIONER'S ANNEXURES:

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ANNEX A	COPY OF THE REOPENED ORDER OF ASSESSMENT DATED 03/4/2010
ANNEX B	COPY OF THE ORDER OF THE ASSISTANT COMMISSIONER (APPEALS) III ERNAKULAM DATED 21/1/2011
ANNEX C	COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL DATED 10/07/2011
ANNEX D	COPY OF THE CERTIFICATE DATED 30/6/2012 ISSUED BY THE 1ST RESPONDENT
ANNEX E	COPY OF THE ORDER OF TRIBUNAL DATED 30/01/2012

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RESPONDENT'S ANNEXURES:

NIL

/TRUE COPY/

P.A.TO.JUDGE

sts

THOTTATHIL B.RADHAKRISHNAN

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K.VINOD CHANDRAN, JJ.

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S.T.Rev.No.82 of 2012

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Dated this the 2^nd day of August, 2012

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O R D E R

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Thottathil B.Radhakrishnan,J.

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Under challenge is an order of the Tribunal which is one of open remand. All issues are left open for the Assessing Authority to consider afresh. The mere plea of the revision petitioner that the establishment is closed down and he is no more in the business is not impressive enough to interfere with the order of the Tribunal and fork further proceedings by the Assessing Authority. Hence the revision is dismissed however requiring the Assessing Authority to conclude the proceedings at the earliest, at any rate, within three months from the date of receipt of a copy of this order or a copy of the order of the Tribunal, whichever is later. The revision petitioner is directed to mark appearance before the Assessing

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STRV.82/12

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Authority on 13.8.2012 so that the Assessing Authority can fix the date of hearing.

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Sd/THOTTATHIL B.RADHAKRISHNAN Judge.

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Sd/K.VINOD CHANDRAN Judge. kkb.7/8.

P.a.Aneesh Amar Timber Traders, Perumbavoor v. State of Kerala

Case brief

What is this about?

What did the court decide?

P.a.Aneesh Amar Timber Traders, Perumbavoor v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

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