The Court dismissed the writ appeal against a Single Judge's order therein holding the writ petition not maintainable after failure of rectification application. The appellate order remains intact, and statutory revision is the appropriate remedy.
Writ appeal dismissed; petitioner instructed to file statutory revision.
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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
MONDAY, THE 9TH DAY OF APRIL 2012/20TH CHAITHRA 1934
WA.No. 51 of 2012 IN WPC NO. 14745/2011
----------------------------------------------------------AGAINST THE JUDGMENT IN WPC. NO. 14745/2011 DATED 01-06-2011
APPELLANT(S):
K.P.VARGHESE MANAGING DIRECTOR M/S. WELGATE VIDEO PVT. LTD. WELGATE GARDEN, KURAVANKONAM KOWDIAR THIRUVANANTHAPURAM
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON
RESPONDENT(S):
--------------------------1. THE STATE OF KERALA REPRESENTED BY THE COMMISSIONER [COMMERCIAL TAXES] PUBLIC OFFICE BUILDING THIRUVANANTHAPURAM
2. THE KERALA SALES TAX APPELLATE TRIBUNAL
3. THE INTELLIGENCE OFFICER (IB)
BY GOVERNMENT PLEADER SRI. BOBBY JOHN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DCS
WA.No. 51 of 2012
APPENDIX
PETITIONER(S) ANNEXURE :-
ANNEXURE A: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE B: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE C: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE D: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE E: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE F: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE G: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE H: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE I: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE J: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE K: COPY OF NOTICE ISSUED BY THE CTO, TVM ANNEXURE L: COPY OF NOTICE ISSUED BY THE CTO, TVM
RESPONDENTS' ANNEXURE :- NIL
/TRUE COPY/
P.A. TO JUDGE
DCS
C.N. RAMACHANDRAN NAIR
&
BABU MATHEW P. JOSEPH, JJ.
W.A. No. 51 OF 2012
Dated this the 9th day of April, 2012
J U D G M E N T
Ramachandran Nair, J
This Writ Appeal is filed against the judgment of the learned Single Judge holding that the Writ Petition is not maintainable against the order passed by the Tribunal refusing to rectify the appellate order. The learned Single Judge took a view that once rectification application is rejected, revision is maintainable against rejection of rectification application. Even though this position declared is not correct what we feel is that the petitioner's grievance is against the original appellate order of the Tribunal which remains intact after rejection of rectification application and remedy against appellate order is revision to this Court. We, therefore, do not find
W.A. No. 51 OF 2012
:2 :
any ground to interfere with the judgment of the learned Single Judge. Leaving open the remedy to the petitioner to file statutory revision, this Writ Appeal is dismissed as it serves no purpose for the appellant to redress his
grievance against Tribunal's order in 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 to interfere with the judgment of the learned Single Judge upholding maintainability of revision.
Whether the grievance against the Tribunal's order allows for writ remedy instead of statutory revision.
K.P. VARGHESE MANAGING DIRECTOR M/S. WELGATE VIDEO PVT. LTD.
THE STATE OF KERALA REPRESENTED BY THE COMMISSIONER COMMERCIAL TAXES
C.N. RAMACHANDRAN NAIR
BABU MATHEW P. JOSEPH
As recorded by the court registry
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