The Court treated a combined assessment and penalty notice as a notice to show cause regarding assessment, allowing the petitioners to file objections within two weeks, with the penalty question to be decided later.
Ext.P3 notice treated as notice to show cause about proposed assessment; petitioners given two weeks to file objection.
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 V.CHITAMBARESH
FRIDAY, THE 6TH DAY OF DECEMBER 2013/15TH AGRAHAYANA, 1935
WP(C).No. 29557 of 2013 (T)
PETITIONER(S):
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT(S):
INTELLIGENCE OFFICER(IB) DEPARTMENT OF COMMERCIAL TAXES COMMERCIAL TAXES COMPLEX, ASRAMAM, KOLLAM 690 001
BY GOVERNMENT PLEADER SRI. MANOJ P. KUNJACHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 29557 of 2013 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P3 COPY OF NOTICE ISSUED ISSUED BY THE RESPONDENT
RESPONDENT(S)' EXHIBITS : NIL
/TRUE COPY/
P.A. TO JUDGE.
V. CHITAMBARESH, J
WP(C) NO. 29557 OF 2013
Dated this the 6th day of December, 2013
JUDGMENT
Ext.P3 notice which proposes assessment as well as threatens penalty is impugned in this Writ Petition. The notice is not properly worded as rightly contended by the petitioner. Ext.P3 shall therefore be treated as a notice to show cause about the proposed assessment.
The Writ Petition is disposed of.
V. CHITAMBARESH JUDGE
ncd
1 issue framed by the court
Whether a notice combining assessment and penalty threats is properly worded.
Malik Mohammed.S & Ors.
Intelligence Officer(IB), Department of Commercial Taxes
V. Chitambareth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
