The High Court of Kerala dismissed the Writ Appeal against an order declining interference with a tax assessment. The bench upheld the Single Judge's view that an adequate statutory remedy existed via appeal and granted the appellant fifteen days to file it.
Dismissal of Writ Appeal; 15 days time granted to file statutory appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR
&
THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH
FRIDAY, THE 17TH DAY OF FEBRUARY 2012/28TH MAGHA 1933
WA.No. 263 of 2012 ()
[AGAINST THE JUDGMENT IN WPC.NO.2732/2012(N) DATED 02-02-2012]
APPELLANT/PETITIONER:
SABU.C.A., PROPRITER, M/S.FINE BUILDING SOLUTIONS, 44/2015 RAVI VILAS, ERALI LANE, ASOKA ROAD, KALOOR, KOCHI-682 017
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENT/RESPONDENTS:
1. COMMERCIAL TAX OFFICER (WORKS CONTRACT),
2. INSPECTING ASSISTANT COMMISSIONER,
BY SR. GOVERNMENT PLEADER, SRI. BOBBY JOHN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DST
C.N. RAMACHANDRAN NAIR &
BABU MATHEW P. JOSEPH, JJ.
W.A. No. 263 OF 2012
Dated this the 16th day of February, 2012
J U D G M E N T
Ramachandran Nair, J
The learned Single Judge declined to interfere with the challenge against assessment in the writ petition for the reason that the appellant has alternate remedy by way of appeal. We are in complete agreement with this finding of the learned Single Judge. Consequently, we dismiss the Writ Appeal leaving the freedom to the appellant to file statutory appeal against assessment. However, the appellant is granted 15 days time to file appeal.
Sd/- C.N. RAMACHANDRAN NAIR, JUDGE.
Sd/- BABU MATHEW P. JOSEPH, JUDGE.
ul/-
[True copy]
P.S. to Judge.
2 issues framed by the court
Whether the High Court should interfere with the Single Judge's decision that the remedy by way of statutory appeal was adequate.
Whether the appellant should be granted time to file an appeal after the dismissal of the writ appeal.
Sabu.C.A. and Others
Commercial Tax Officer (Works Contract)
Inspecting Assistant Commissioner
C.N. Ramachandran Nair
Babu Mathew P. Joseph
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
