Allowed

Southern Communications v. Commercial Tax Officer

Kerala HC3 Feb 2012WA/173/2012

Case brief

AI extract

What is this about?

The Division Bench allowed a writ appeal against a Single Judge's judgment declining interference in a sale tax assessment on the ground of alternative remedies available. The Court directed the Assessing Officer to revise the assessment in accordance with a settled Division Bench judgment on tax rates.

What did the court decide?

Assessing Officer directed to revise assessment applying the Division Bench judgment on tax rates within three weeks; refund to be considered if higher rate was collected.

Southern Communications Vs Commercial Tax Officer — Cheque Dishonour | 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 C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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FRIDAY, THE 3RD DAY OF FEBRUARY 2012/14TH MAGHA, 1933

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WA.No. 173 of 2012 () IN WPC/1031/2012 --------------------------------------AGAINST THE ORDER/JUDGMENT IN WPC.1031/2012 DATED 25/01/2012

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APPELLANT(S):/ PETITIONER

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SOUTHERN COMMUNICATIONS SHOP NO.12, GCDA STADIUM COMPLEX ERNAKULAM REPRESENTED BY ITS ANTO FRANCIS AGED 57 YEARS, THADIKKARAN HOUSE, B.M.C.ROAD KALOOR, COCHIN-17.

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BY ADV. SRI.T.O.XAVIER

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RESPONDENT(S):/ RESPONDENTS

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1. COMMERCIAL TAX OFFICER KVAT CIRCLE-II, ERNAKULAM.

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2. STATE OF KERALA

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REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT

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TRIVANDRUM.

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BY MR.BOBBY JOHN, GOVERNMENT PLEADER

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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C.N.RAMACHANDRAN NAIR & BABU MATHEW P.JOSEPH, JJ.

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W.A. No.173 of 2012

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Dated this the 3^rd day of February, 2012.

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J U D G M E N T

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Ramachandran Nair, J.

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This Writ Appeal is filed against the judgment of the learned Single Judge declining to interfere with the sale tax assessment for the reason that the appellant has alternate remedy. However, appellant's specific case is that the issue raised, which is rate of tax on products sold by the appellant, is covered by the Division Bench judgment of this Court in Mohammed Habeebulla v. State of Kerala, reported in 2007(1) KLT 175. We do not think there is any need for the appellant to drag the matter before the appellate authorities to get the rate of tax assessed / revised based on law settled by the Division Bench judgment. Since so much of the issues are decided by the Division Bench, there is no need for the appellant to drag the matter in another round before statutory authorities.

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W.A.No.173/2012

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We therefore, allow the Writ Appeal in part by modifying the judgment of the learned Single Judge as follows:-

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The Assessing Officer will consider the Division Bench judgment above referred with reference to the rate of tax applied for the goods assessed at the hands of the appellants, and if the rate of tax on the products sold by the appellant is covered by the judgment above referred, the Assessing Officer will modify the assessment to that extent. However, refund will be considered only if higher rate is not collected. If there is any surviving issue, the appellant is free to challenge the same in appeal. The Assessing Officer is directed to revise the assessment and issue revised orders within three weeks of production of a copy of this judgment.

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This Writ Appeal is allowed to the above extent.

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(C.N.RAMACHANDRAN NAIR, JUDGE)

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(BABU MATHEW P.JOSEPH, JUDGE)

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Southern Communications v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Southern Communications v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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