The writ court dismissed the petition as infructuous because the assessment in respect of agricultural income tax had been set aside by the appellate authority, rendering the tax demand raised unnecessary.
The writ petition was dismissed as infructuous.
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 A.M.SHAFFIQUE
WEDNESDAY, THE 26TH DAY OF SEPTEMBER 2012/4TH ASWINA 1934
WP(C).No. 10427 of 2007 (N)
PETITIONER(S):
1. M.P.SANTHI VARMA JAIN, SANTHINATH ESTATE, KALPETTA NORTH, KALPETTA.
2. P.PUSHPALATHA, W/O LATE.M.P.SANTHI VARMA JAIN,
3. SREEMANDARA VARMA JAIN,
4. SUSHENA DEVI, D/O. LATE M.P.SANTHI VARMA JAIN, DO-DO
5. SIDDARTHA DEVI, D/O.LATE M.P.SANTHI VARMA JAIN, DO-DO
RESPONDENT(S):
1. AGRICULTURAL INCOME TAX & SALES TAX OFFICER, VYTHIRI AT KALPETTA.
2. THE TAHSILDAR, VYTHIRI.
3. STATE OF KERALA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAX, TRIVANDRUM.
R1 TO R3 BY GOVERNMENT PLEADER SRI.V.VIJULAL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
MJL
A.M.SHAFFIQUE, J
W.P.(C)NO.10427 OF 2007
Dated this the 26th day of September, 2012.
J U D G M E N T
Learned counsel for the petitioner submits that the assessment in respect of the agricultural income tax had been set aside by the appellate authority by way of Exhibits P18 and P19. In that view of the matter, the demand now raised has become infructuous and therefore, no orders are required in the writ petition. Hence writ petition is dismissed as infructuous.
Sd/A.M.SHAFFIQUE, JUDGE
MJL
1 issue framed by the court
Whether the writ petition is maintainable after the assessment had been set aside by the appellate authority.
M.P. Santhi Varma Jain
Agricultural Income Tax & Sales Tax Officer
The Tahsildar
State of Kerala
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
