In a writ petition filed by Gaia Properties challenging proceedings of the Commercial Tax Officer, High Court at Ernakulam dismissed the petition without detailed reasoning, relying on the precedent of Larsen & Toubro Ltd. v. State of Karnataka.
Writ petition stands 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 K.VINOD CHANDRAN
FRIDAY, THE 8TH DAY OF AUGUST 2014/17TH SRAVANA, 1936
WP(C).No. 14169 of 2011 (U)
PETITIONER(S):
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GAIA PROPERTIES AND INFRASTRUCTURE INDIA (P) LTD, YMCA CROSS, CALICUT, REPRESENTED BY, K.C.JAMSHAD AHAMED, MANAGING DIRECTOR.
BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN.
RESPONDENT(S):
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COMMERCIAL TAX OFFICER, WORKS CONTRACT, KOZHIKODE- 673006.
BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rvs/
WP(C).No. 14169 of 2011 (U)
APPENDIX
PETITIONER(S)' EXHIBITS :
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| EXT. | P1- | PHOTOCOPY OF BUILDING PERMIT DATED 14/07/2008. | |
|---|---|---|---|
| EXT. | P2- | PHOTOCOPY OF AGREEMENT DATED 31/12/2008. | |
| EXT. | P3- | PHOTOCOPY OF NOTICE DATED 19/07/2010 FOR 2008-09. | |
| EXT. | P4- | PHOTOCOPY OF NOTICE DATED 19/07/2010 FOR 2009-10. | |
| EXT. | P5- | PHOTOCOPY OF REPLY DATED 28/07/2010 FOR 2008-09. | |
| EXT. | P6- | PHOTOCOPY OF REPLY DATED 28/07/2010 FOR 2009-10. | |
| EXT. | P7- | PHOTOCOPY OF CIRCULAR NO.03/10 DATED 05/03/2010. | |
| EXT. | P8- | PHOTOCOPY OF ADDITIONAL REPLY DATED 26/10/2010. | |
| EXT. | P9- | PHOTOCOPY OF ORDER U/S. 67(1)(D) DATED 03/12/2010 | FOR 2008-09. |
| EXT. | P10- | PHOTOCOPY OF ORDER U/S. 67(1)(D) DATED 03/12/2010 | FOR 2009-10. |
| EXT. | P11- | PHOTOCOPY OF INTERIM ORDER NO.2283/2011 DATED 24/ | 02/2011. |
| EXT. | P12- | PHOTOCOPY OF INTERIM ORDER NO. 2283/2011 DATED 07 | /04/2011. |
| EXT. | P13- | PHOTOCOPY OF NOTICE U/S.25 OF KVAT ACT FOR 06/05/2011. |
2008-2009 DATED |
| EXT. | P14- | PHOTOCOPY OF NOTICE U/S. 25 OF KVAT ACT FOR 06/05/2011. |
2009-2010 DATED |
RESPONDENT(S)' EXHIBITS:
-----------------------
NIL.
/true copy/
P.A.TO JUDGE
rvs/
K.VINOD CHANDRAN, J
JUDGMENT
The learned counsel submits that the issue
is covered against the petitioner by the decision reported in Larsen & Toubro Ltd. and
Another v. State of Karnataka [1965 (VST), 1] .
Writ petition hence, stands dismissed,
following the aforesaid decision.
Sd/-
K.VINOD CHANDRAN Judge
Mrcs
//True Copy//
1 issue framed by the court
Whether the writ petition should be dismissed based on the decision in Larsen & Toubro Ltd. v. State of Karnataka.
Colour shows how this judgement treated each authority
Larsen & Toubro Ltd. and Another v. State of KarnatakaFollowed¶33
Larsen & Toubro Ltd. and Another v. State of Karnataka [1965 (VST), 1]
Gaia Properties and Infrastructure India (P) Ltd
Commercial Tax Officer, Works Contract, Kozhikode
K. Vinod Chandran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
