This writ appeal against a commercial tax order was dismissed. The bench found no grounds to interfere with the single judge's discretionary order, concluding the appeal failed under section 5 of the High Court Act.
The writ appeal fails and is dismissed.
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 THOTTATHIL B.RADHAKRISHNAN
&
THE HON'BLE MR. JUSTICE A.V.RAMAKRISHNA PILLAI
FRIDAY, THE 19TH DAY OF OCTOBER 2012/27TH ASWINA 1934
WA.No. 1855 of 2012 IN WPC18749/2012
AGAINST THE ORDER/JUDGMENT IN WPC.18749/2012 DATED 09-08-2012
APPELLANT(S)/PETITIONER IN THE WP(C):
JYOTHY LABORATORIES LIMITED
KANDANASSERRY.P.O., THRISSUR
REPRESENTED BY ITS SENIOR OFFICER-ACCOUNTS - T.V.TILAKAN
BY ADVS.SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENT(S)/RESPONDENTS IN THE O.P.:
R BY GOVERNMENT PLEADER SRI.BOBBY JOHN PULICKAPARAMBIL
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
19-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
THOTTATHIL B.RADHAKRISHNAN & A.V.RAMAKRISHNA PILLAI, JJ.
W.A.No.1855 of 2012
Dated this the 19th day of October, 2012
JUDGMENT
Thottathil B.Radhakrishnan, J.
We have heard the learned counsel for the appellant and the learned Government Pleader. Going through the judgment impugned, we see that the learned single judge has applied his mind to the relevant facts and factors and has rendered an order essentially, in discretionary jurisdiction. We do not find any ground to visit that in an appeal under section 5 of the High Court Act. The writ appeal fails and is accordingly dismissed.
sd/- THOTTATHIL B.RADHAKRISHNAN JUDGE
sd/- A.V.RAMAKRISHNA PILLAI
JUDGE
css/ true copy
P.S.TO JUDGE
Jyothy Laboratories Limited
The Assistant Commissioner (Assessment) Commercial Taxes, Special Circle, Thrissur
Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam
The Inspecting Assistant Commissioner, Commercial Taxes, Thrissur
Thottathil B.Radhakrishnan
A.V.Ramakrishna Pillai
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
