This is an original petition filed by tax officials against the State. The High Court of Kerala heard the petition on November 13, 2015, and dismissed it as infructuous without detailed reasoning.
The original petition is dismissed as infructuous.
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 13TH DAY OF NOVEMBER 2015/22ND KARTHIKA, 1937
OP.No. 18863 of 1996 (U)
PETITIONERS:
1. K. GOVINDANKUTTY, JUNIOR SUPERINTENDENT OFFICE OF THE DEPUTY COMMISSIONER AGIRCULTURAL INCOME TAX & SALES TAX, MALAPPURAM.
2. P.N. SHERIF, INTELLIGENCE INSPECTOR OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER [INTELLIGENCE] AGRICULTURAL INCOME TAX & SALES TAX, ERNAKULAM.
BY ADV. SRI.K.JAJU BABU
RESPONDENTS:
1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT [TAXES DEPARTMENT] GOVERNMENT SECRETARIAT, THIRUVANAMTHAPURAM.
2. BOARD OF REVENUE [TAXES], REPRESENTED BY THE SECRETARY THIRUVANAMTHAPURAM.
3. K.I. SALIM SALES TAX OFFICER, TALIPARAMBA, KANNUR DISTRICT.
4. T.J. MATHEW, JUNIOR SUPERINTENDENT OFFICE OF THE INSPECTING ASST. COMMISSIONER AGRICULTURAL INCOMETAX & SALESTAX, CHENGANNUR.
BY ADVS. SMT.V.P.SEEMANDINI (SR.)
SRI.O.V.RADHAKRISHNAN (SR.) BY GOVERNMENT PLEADER SRI. T.R. RAJESH SRI.C.P.SUDHAKARA PRASAD (SR.)
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 13-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
K. VINOD CHANDRAN, J.
O.P. No.18863 of 1996
Dated this the 13th day of November, 2015.
JUDGMENT
The above original petition is dismissed as infructuous.
Sd/-
K. VINOD CHANDRAN, JUDGE.
// True Copy//
P.A. to Judge.
sp/13/11/15
K. GOVINDANKUTTY
P.N. SHERIF
STATE OF KERALA
BOARD OF REVENUE [TAXES]
K.I. SALIM
T.J. MATHEW
K. VINOD CHANDRAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
