In this writ petition filed by M/S. Sivasakti Timbers & Saw Mills against commercial tax authorities, the Court, relying on a prior judgment (2012 (50) VST 195), dismissed the petition, deeming it meriting only dismissal due to established precedent.
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 ANTONY DOMINIC
TUESDAY, THE 25TH DAY OF SEPTEMBER 2012/3RD ASWINA 1934
WP(C).No. 3145 of 2009 (Y)
PETITIONER(S):
M/S.SIVASAKTI TIMBERS & SAW MILLS, KARIMANNUR, KOZHINJAMPARA P.O., PALAKKAD REPRESENTED BY PROPRIETOR K.SHANMUGHAN.
BY ADV. SRI.M.C.JOHN
RESPONDENT(S):
1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,GOPALAPURAM,
PALAKKAD.
2. THE COMMISSIONER OF COMMERCIAL
3. STATE OF KERALA REPRESENTED BY SECRETARY (TAXES),SECRETARIAT,
R1 TO R3 BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C)NO.3145/2009
APPENDIX
PETITIONER'S EXHIBITS:
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
sts
ANTONY DOMINIC, J. ================ W.P.(C) NO. 3145 OF 2009
===================
Dated this the 25th day of September, 2012
J U D G M E N T
The issue raised in this writ petition is covered by the judgment of this Court in KMP Timbers & Saw Mills v.
Commercial Tax Inspector (2012 (50) VST 195).
In the light of the said judgment, the writ petition merits only dismissal and I do so.
ANTONY DOMINIC, JUDGE
Rp
2 issues framed by the court
Whether the writ petition deserves to be allowed in light of precedent.
Whether the dismissal of the writ petition is warranted based on a prior judgment.
Colour shows how this judgement treated each authority
KMP Timbers & Saw Mills v. Commercial Tax InspectorFollowed¶37
KMP Timbers & Saw Mills v. Commercial Tax Inspector (2012 (50) VST 195)
M/S. SIVASAKTI TIMBERS & SAW MILLS
THE COMMERCIAL TAX INSPECTOR
THE COMMISSIONER OF COMMERCIAL TAXES
STATE OF KERALA
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
