The writ petition questioning the rejection of an Amnesty Scheme application was dismissed for non-prosecution due to the petitioner's failure to file a representation.
Petition dismissed for non-prosecution due to the petitioner's failure to file a representation.
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 P.R.RAMACHANDRA MENON
THURSDAY, THE 15TH DAY OF MARCH 2012/25TH PHALGUNA 1933
WP(C).No. 4390 of 2009 (V)
PETITIONER(S):
UNITED SPIRITS LIMITED, VARANADU, CHERTHALA, REP. BY ITS GENERAL MANAGER MR.R.SUNIL SETHU.
BY ADVS.SRI.RAJU K.MATHEWS
SRI.M.P.VINOD
RESPONDENT(S):
1. THE ASSISTANT COMMISSIONER
2. STATE OF KERALA, REPRESENTED BY THE
BY GOVT. PLEADER SRI. T.K. SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
svs
P.R. RAMACHANDRA MENON, J.
W.P.(C). No. 4390 of 2009
Dated this the 15th day of March, 2012 JUDGMENT
The petitioner has approached this Court with the following
prayers:
“i) to call for the records relating to Ext.P6 order of the 1st respondent and to quash the same by the issuance of a writ of certiorari or other appropriate writ direction or order;
ii) To issue a writ of mandamus or other appropriate writ direction or order directing the 1st respondent to accept the application of the petitioner for availing the benefit of the Amnesty Scheme 2008 formulated under Section 23B of the KGST Act and to extend the benefit of the scheme to the petitioner;”
V. Commercial Tax Officer ((1985) 59 STC 277) . It is also
W.P.C. No. 4390 of 2009
-2-
stated that the dispute in respect of interest portion also stands covered against the petitioner, by virtue of judgment rendered in
Elite Supermarket and Distilleries V. State of Kerala (17 KTR 349) . The application preferred by the petitioner for availing the benefit of Amnesty Scheme was in fact, not in order and hence was not accepted.
There is no representation for the petitioner. In the said circumstances, the case is dismissed for non prosecution.
P.R. RAMACHANDRA MENON, JUDGE.
Kp/-
3 issues framed by the court
Whether the writ petition is maintainable given the petitioner's failure to file a representation or apply for the Amnesty Scheme benefits.
Whether the dispute regarding 'turn over tax' liability is covered by existing judicial precedents.
Whether the application for the Amnesty Scheme was accepted by the respondent authorities.
Colour shows how this judgement treated each authority
McDowell & Company Limited V. Commercial Tax OfficerReferred¶26
McDowell & Company Limited V. Commercial Tax Officer ((1985) 59 STC 277)
Elite Supermarket and Distilleries V. State of KeralaReferred¶30
Elite Supermarket and Distilleries V. State of Kerala (17 KTR 349)
1 provisions across 1 enactments
United Spirits Limited
Assistant Commissioner (Assessment), Commercial Taxes, Special Circle Alappuzha
State of Kerala
P.R. Ramachandra Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
