The High Court at Ernakulam dismissed the writ petition filed by Abad Builders, holding that the legal issue was already fully settled by a Division Bench judgment in KMP Timbers and Sawmills (2012).
The writ petition is dismissed as the issue is covered by a Division Bench judgment in KMP Timbers.
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
WEDNESDAY, THE 26TH DAY OF SEPTEMBER 2012/4TH ASWINA 1934
WP(C).No. 4594 of 2007 (V)
PETITIONER(S):
ABAD BUILDERS PVT. LTD., ALFA GARDEN, G.P.ROAD, KOCHI-35 REP., BY ITS EXECUTIVE DIRECTOR DR. NAJEEB ZACKERIA.
BY ADVS.SRI.M.R.NANDAKUMAR SRI.K.ANAND
RESPONDENT(S):
BY GOVERNMENT PLEADER SRI.T.K. SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26-092012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).4594/07
APPENDIX
EXHIBITS
P1TRUE COPY OF THE CIRCULAR NO.50/06 DATED 18.12.06 ISSUED BY THE 2ND RESPONDENT
P2TRUE COPY OF THE CIRCULAR NO.53 OF 2006 DATED 22.12.06 ISSUED BY THE 2ND RESPONDENT
P3TRUE COPY OF THE NOTICE NO.AT 3570/A/06-07 DATED 7.2.07 ISSUED BY THE 7TH RESPONDENT FOR ADVANCE TAX
/true copy/ PA To Judge
ANTONY DOMINIC, J
........................................ W.P.(C).4594/2007
.............................................. Dated this the 26th day of September, 2012
JUDGMENT
The issue raised in this writ petition is fully covered against the petitioner in view of the Division Bench judgment in KMP Timbers and Sawmills v. Commercial Tax Inspector and Another ( [2012] 50 VST, 195) .
Hence the writ petition is dismissed.
Sd/- ANTONY DOMINIC, JUDGE
mrcs
/true copy/ PA To Judge
1 issue framed by the court
Whether the writ petition is appealable in light of the Division Bench judgment in KMP Timbers.
Colour shows how this judgement treated each authority
KMP Timbers and Sawmills v. Commercial Tax Inspector and AnotherFollowed¶30
[2012] 50 VST, 195
ABAD BUILDERS PVT. LTD.
THE STATE OF KERALA
THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
THE COMMERCIAL TAX OFFICER(W C AND L T), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM
THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA, MANJESHWAR
THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
