The Court dismissed the writ petition held in Bharat Shell Limited legal representation, relying on the precedent established in K.M.P.Timbers & Saw Mills V. Commercial Inspector, which fully covered the same issue.
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
FRIDAY, THE 28TH DAY OF SEPTEMBER 2012/6TH ASWINA 1934
WP(C).No. 5051 of 2007 (B)
PETITIONER(S):
BHARAT SHELL LIMITED, GOWDA ASSOCIATES, KUDLU VILLAGE, 7TH MILE HOSUR ROAD, BANGALORE-560 068, BRANCH AT HYDROSE PALLY ROAD, WEST VENGOLA P.O., ERNAKULAM, REPRESENTED BY ITS REGIONAL COMMERCIAL MANAGER A.K.REGHUVEERA.
BY ADVS. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN.
RESPONDENT(S):
1. THE STATE OF KERALA,
2. THE COMMISSIONER OF COMMERCIAL TAXES,
3. THE ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE-II, ERNAKULAM.
4. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR.
5. THE COMMERCIAL TAX INSPECTOR,
6. THE COMMERCIAL TAX INSPECTOR,
BY GOVT. PLEADER MR.SHAIJ RAJ T.K.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 5051 of 2007 (B)
APPENDIX
PETITIONER'S EXHIBITS:-
| EXT.P1 | COPY OF THE CIRCULAR NO.50 OF 2006 DATED 18/12/2006. |
|---|---|
| EXT.P2 | COPY OF THE CIRCULAR NO.53 OF 2006 DATED 22/12/2006. |
| EXT.P3 | COPY OF THE INTERIM ORDER DATED 18/01/2007 IN W.P.(C)NO. 2095/2007. |
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S. TO JUDGE
rs.
ANTONY DOMINIC, J.
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W.P.(C) NO.5051 OF 2007(B)
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Dated this the 28th day of September, 2012
J U D G M E N T
Issue raised in this writ petition is fully covered against the
petitioner in view of the decision reported in K.M.P.Timbers & Saw
Mills V. Commercial Inspector (2012(50)VST) 195. Therefore, the
writ petition is dismissed.
(ANTONY DOMINIC) JUDGE
vi/
WPC.No.
:2 :
1 issue framed by the court
Whether the issue raised in the writ petition is covered by the decision in K.M.P.Timbers & Saw Mills V. Commercial Inspector.
Colour shows how this judgement treated each authority
K.M.P.Timbers & Saw Mills V. Commercial InspectorFollowed¶39
K.M.P.Timbers & Saw Mills V. Commercial Inspector (2012(50)VST) 195
BHARAT SHELL LIMITED, GOWDA ASSOCIATES
THE STATE OF KERALA
THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
THE ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, ERNAKULAM
THE COMMERCIAL TAX INSPECTOR, WALAYAR
THE COMMERCIAL TAX INSPECTOR, ARYANKAVU
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
