The writ petition was closed without detailed adjudication by the Kerala High Court after the Government Pleader argued that legislative amendments rendered the challenge to a tax clarification and a specific Act section academic.
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 10TH DAY OF APRIL 2013/20TH CHAITHRA 1935
WP(C).No. 35535 of 2008 (E)
PETITIONER(S):
JOHN.V.R, PROPRIETOR, SOLAR MARKETING & SERVICES, T.B.ROAD, THRISSUR.
BY ADV. SRI.K.M.FIROZ
RESPONDENT(S):
BY GOVERNMENT PLEADER SRI.T.K.SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10-04-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 35535 of 2008
APPENDIX
EXHIBITS
/true copy/
sd/- P.S. To Judge
mrcs
ANTONY DOMINIC, J.
W.P(C).No.35535 of 2008
Dated this the 10th day of April, 2013
JUDGMENT
This writ petition is filed challenging the clarification issued by the Commissioner of Commercial Taxes to the effect that the rate of tax applicable to Aluminium Composite panel sheets was 12.5% instead of 4%. Apart from challenging the clarification, the petitioner also challenged section 94 of the KVAT Act which conferred power on the Commissioner to issue the clarification.
The clarification in question was issued on 15.2.2008. It is now pointed out by the learned Government Pleader that as per the Finance Act, 2009, the Act was amended including the Aluminium Composite panel in the III schedule with effect from 1.4.2005. In that view of the matter, the challenge against the clarification does not survive for consideration. Consequently, the challenge against the section is purely academic.
Therefore, the writ petition is closed.
Sd/ANTONY DOMINIC Judge
kkb.11/4.
JOHN.V.R
THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
