This short order dismisses a writ petition filed by a hotel complaining of bank account freezing and demand notices. The court notes the petition is filed without disclosing true facts regarding unpaid penalty orders, leading to its dismissal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
MONDAY, THE 17TH DAY OF SEPTEMBER 2012/26TH BHADRA 1934
WP(C).No. 19294 of 2012 (J)
PETITIONER:
M/S HOTEL SEAGATE,, REPRESENTED BY PARTNER NISHAD MATHEW, PATHADIPALAM SOUTH KALAMASSERY, KOCHI-682033.
BY ADVS.SRI.A.K.ABDUL AZEEZ SRI.T.K.SASINDRAN SRI.RENJIT GEORGE
RESPONDENT(S): --------------
1. COMMERCIAL TAX OFFICER-IV, KERALA VALUE ADDED TAX CIRCLE-I, KALAMASSERY, KOCHI-682 022.
2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682 030.
3. COMMERCIAL TAX OFFICER (REVENUE RECOVERY),
BY SMT.SHOBA ANNAMMA EAPPEN, SR.GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
AS
WP(C).No. 19294 of 2012 (J)
APPENDIX
PETITIONER(S) EXHIBITS:
EXHIBIT P1: TRUE COPIES OF THE NOTICE NOS. 32071290974/11-12 DATED 3.5.2012. EXHIBIT P2: TRUE COPY OF THE OBJECTION DATED 9.5.2012. EXHIBIT P3: TRUE COPIES OF THE ACKNOWLEDGEMENT OF THE RETURNS DATED 1.6.2012, 6.6.2012, 10.7.2012. EXHIBIT P4: TRUE COPIES OF THE DEMAND NOTICES DATED 31.7.2012.
RESPONDENTS' EXHIBITS: NIL
/TRUE COPY/
P.A.TO JUDGE
AS
ANTONY DOMINIC, J.
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W.P.(C) NO.19294 OF 2012(J)
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Dated this the 17th day of September, 2012
J U D G M E N T
Case of the petitioner is that tax due for the years January, February and March, 2012 was paid in its entirety. It is stated that despite such payment revenue recovery proceedings are initiated by Ext.P4 demanding payment of the tax already paid. It is with this averment that this writ petitioner has been filed complaining about the orders of the respondent freezing the Bank account of the petitioner.
WPC.No. 19294/2012
:2 :
Writ petition fails and is dismissed.
(ANTONY DOMINIC) JUDGE
vi/
WPC.No. 19294/2012
:3 :
1 issue framed by the court
Whether the writ petition should be entertained despite apparent misrepresentation of facts regarding tax payment and recovery proceedings.
M/S HOTEL SEAGATE
COMMERCIAL TAX OFFICER-IV, KERALA VALUE ADDED TAX CIRCLE-I, KALAMASSERY, KOCHI
INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM
COMMERCIAL TAX OFFICER (REVENUE RECOVERY), KANAYANNOR TALUK, KAKKANAD, ERNAKULAM
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
