The High Court of Kerala dismissed this writ petition challenging Circular No. 28/08 regarding advance tax payment. Rejecting the contention, the single judge relied on a prior Division Bench decision in KMP Timbers that upheld the same circular.
The writ petition was dismissed.
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. 7683 of 2009 (E)
PETITIONER:
MS. V.S.TIMBERS (P)LTD. PERUMATTAM,PUTHUPPADY.P.O., MUVATTUPUZHA-686673 REPRESENTED BY ITS MANAGING DIRECTOR V.U.SIDDIQUE.
BY ADVS.SRI.V.P.SUKUMAR SRI.G.SUDHEER (THURAVOOR)
RESPONDENT(S)
1. THE COMMERCIAL TAX INSPECTOR,
2. THE COMMISSIONER OF COMMERCIAL TAXES,
3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM.
BY GOVERNMENT PLEADER SRI.SHAIJ RAJ T.K.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
tss
W.P.(C) NO.7683/2009
APPENDIX
PETITIONER'S EXHIBITS:-
P1:- COPY OF THE CERTIFICATE OF REGISTRATION DT.D 30.5.2007 ISSUED TO THE PETITIONER BY THE ASSISTANT COMMISSIONER (KVAT) SPECIAL CIRCLE, MATTANCHERRY.
P2:- COPY OF THE BILL OF ENTRY DT. 2.1.2008 ISSUED BY THE CUSTOMS HOUSE, MANGALORE.
P3:- COPY OF CIRCULAR NO.28/08 DTD 19.6.08 ISSUED BY THE 2ND RESPONDENT. P4:- COPY OF ORDER DTD. 14.8.08 IA. 10709/08 IN WPC.21648/08.
RESPONDENT'S EXHIBITS:-
NIL
//TRUE COPY//
P.S. TO JUDGE
tss
ANTONY DOMINIC, J.
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W.P.(C) NO.7683/2009
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Dated this the 25th day of September, 2012
J U D G M E N T
Exts.P3 circular providing for payment of advance tax is under challenge in this writ petition. It is seen that similar issue has been considered and the circular has been upheld by a
Division Bench of this Court in KMP Timbers and Saw Mills (2012(50)VST 195). Therefore the writ petition is dismissed.
(ANTONY DOMINIC) JUDGE
vi/
WPC.
: 2 :
2 issues framed by the court
Whether the writ petition challenging Circular No. 28/08 regarding advance tax payment merits setting aside.
Whether the uniformity of precedent requires the dismissal of the current petition given the upheld ruling in KMP Timbers.
Colour shows how this judgement treated each authority
KMP Timbers and Saw MillsReferred¶35
KMP Timbers and Saw Mills (2012(50)VST 195)
1 provisions across 1 enactments
MS. V.S.TIMBERS (P)LTD.
THE COMMERCIAL TAX INSPECTOR
THE COMMISSIONER OF COMMERCIAL TAXES
THE STATE OF KERALA
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
