Disposed

Edward Earth Movers v. State of Kerala and Another

Kerala HC8 Oct 2012WP(C)/10268/2011

Case brief

AI extract

What is this about?

The petitioner sought a writ after the Commercial Tax Officer levied a penalty for tax evasion. The Court held that with the adjudication order passed, the petitioner must proceed via the statutory appeal remedy. Consequently, the writ petition was disposed of, with the petitioner allowed to file an appeal within one month from the date.

What did the court decide?

The writ petition was disposed of. The petitioner is directed to file an appeal within one month, and the appellate authority is permitted to consider it on merits despite delay.

Edward Earth Movers Vs State of Kerala and Another — 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 ANTONY DOMINIC

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MONDAY, THE 8TH DAY OF OCTOBER 2012/16TH ASWINA 1934

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WP(C).No. 10268 of 2011 (G)

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PETITIONER:

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EDWARD EARTH MOVERS, 2700, SALEM MAIN ROAD, KARUMANDURAI, ATTUR TALUK, SALEM-636138 REP. BY ITS MANAGING PARTNER, SRI.A.JOSEPH BERLIN.

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BY ADVS.SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN

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RESPONDENTS:

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1. THE STATE OF KERALA,

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REP. BY ITS SECRETARY, COMMERCIAL TAXES DEPARTMENT,

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SECRETARIAT, THIRUVANANTHAPURAM.

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2. THE COMMERCIAL TAX OFFICER,

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COMMERCIAL TAX CHECK POST, BANGARA-MANJESHWAR, KERALA.

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ADDL.3RD RESPONDENT:

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THE COMMERCIAL TAX OFFICER(ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER(COMMERCIAL TAXES), CIVILSTATION P.O, VIDHYANAGAR, KASARAGOD.

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(IMPLEADED AS PER ORDER DATED 08.04.2011 IN I.A.NO.6771 OF 2011)

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BY GOVERNMENT PLEADER, SRI. T.K.SHAIJ RAJ

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 10268 of 2011 (G)

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APPENDIX

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PETITIONER(S) EXHIBITS :

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EXT.P1	: TRUE COPY OF THE CERTIFICATE OF FIRM REGISTRATION IN FORM C ISSUED BY THE DISTRICT REGISTRAR, SALEM.
EXT.P2	: TRUE COPY OF THE CERTIFICATE OF REGISTRATION IN FORM D
EXT.P3	: TRUE COPY OF THE TAX INVOICE DATED 18.03.2011 ISSUED BY M/S.HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT.LTD.
EXT.P4	: TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT, 2003.
EXT.P5	: TRUE COPY OF THE TAX INVOICE.
EXT.P6	: TRUE COPY OF THE REPRESENTATION DATED 01.04.2011.
EXT.P7	: TRUE COPY OF THE ORDER DATED 07.04.2011.

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RESPONDENTS' EXHIBITS :NIL.

/TRUE COPY/

P.A.TO JUDGE

ANTONY DOMINIC,J

W.P.(C)No.10268 of 2011

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Dated this the 08^th day of October, 2012

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JUDGMENT

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By Ext.P4, a Hydraulic Excavator was detained at the check post, Manjeshwaram. At that stage, the writ petition was filed and pursuant to the interim order dated 08.04.2011 passed by this Court, the equipment in question was released. Subsequently, adjudication in terms of Section 47 of the KVAT Act was completed and penalty was levied on the petitioner as per Ext.P7. It is in these circumstances, the writ petition is filed.

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In my view, now that Ext.P7 order has been issued levying penalty on the petitioner, remedy available to the petitioner is to pursue the statutory remedy of the appeal and it is unnecessary for this Court to keep this writ petition pending. Therefore, I dispose of this writ petition directing that it will be open to the petitioner to file their appeal within one month from today, in which event, ignoring the delay that was caused, the appellate authority will entertain the appeal and consider the matter on merits.

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Writ Petition is disposed of as above.

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ANTONY DOMINIC, JUDGE

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Edward Earth Movers v. State of Kerala and Another

Case brief

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Edward Earth Movers v. State of Kerala and Another

Case brief

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