Remanded

State of Kerala v. K.Pushpadas

Kerala HC8 Jun 2016OT.Rev/128/2013

Case brief

AI extract

What is this about?

Revising authority remanded the VAT matter to the First Appellate Authority, setting aside orders, directing fresh consideration after giving parties opportunity to place additional material, and expressly prohibiting reliance on police enquiry or final reports.

What did the court decide?

Remanded to First Appellate Authority to decide afresh with opportunity for additional material; prohibition on relying on police reports.

State of Kerala Vs K.Pushpadas — Pension and Retirement Benefits | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR

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THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

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THURSDAY, THE 9TH DAY OF JANUARY 2014/19TH POUSHA, 1935

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OT.Rev.No. 128 of 2013 ()

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AGAINST THE ORDER IN TA(VAT) No.289/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDL.BENCH,PKD DATED 16-05-2013

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REVISION PETITIONER/APPELLANT/REVENUE:

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STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER OF LAW COMMERCIAL TAXES, ERNAKULAM.

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BY ADV. GOVERNMENT PLEADER

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RESPONDENT(S)/RESPONDENT/ASSESSEE:

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K.PUSHPADAS

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AMBAD HOUSE, PALLANCHATHANUR, MATHUR PALAKKAD-678571.

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R1 BY ADV. SRI.HARISANKAR V. MENON R1 BY ADV. SMT.MEERA V.MENON

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THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 09-01-2014, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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MANJULA CHELLUR,C.J. &

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A.M.SHAFFIQUE, J.

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= = = = = = = = = = = = = = = = O.T.Rev.No.128 of 2013 = = = = = = = = = = = = = = = = = = = = = Dated this the 9th day of January, 2014

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JUDGMENT

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Manjula Chellur,CJ

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This revision petition is disposed of remitting back the matter to the First Appellate Authority, setting aside the orders of the First Appellate Authority and also the Appellate Tribunal. The First Appellate Authority is directed to consider the matter afresh and by giving further opportunity to produce additional material, if any, both by the Revenue and also the respondent herein and take an independent decision based on the material placed on record. It is further made clear that First Appellate Authority should not place reliance on the enquiry report or final report of the Police pertaining to the crime registered on the complaint of the Sales Tax Department.

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It is made clear that the First Appellate Authority shall not base its opinion only on final report of the Investigating Officer

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O.T.Rev.No.128 of 2013

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of concerned Police before whom the complaint came to be made by the Sales Tax Department. First Appellate Authority shall dispose of the matter within a period of six months from the date of receipt of a copy of the judgment.

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MANJULA CHELLUR, CHIEF JUSTICE

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A.M.SHAFFIQUE, JUDGE.

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sj9/01

State of Kerala v. K.Pushpadas

Case brief

What is this about?

What did the court decide?

State of Kerala v. K.Pushpadas

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

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