Disposed

Century Shipyard Pvt.Ltd v. Ait & Commercial Tax Officer

Kerala HC9 Feb 2016WP(C)/1166/2016

Case brief

AI extract

What is this about?

The High Court accepted the limited prayer in the writ petition and directed the 6th respondent (Appellate Tribunal) to consider and pass orders on an appeal preferred by the petitioner within two months after hearing.

What did the court decide?

Direction to the 6th respondent (Appellate Tribunal) to consider and pass orders on the appellant's appeal within two months of receiving a copy of this judgment, after hearing the petitioner.

Century Shipyard Pvt.Ltd Vs Ait & Commercial Tax Officer — Arbitration | 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 HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

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TUESDAY, THE 9TH DAY OF FEBRUARY 2016/20TH MAGHA, 1937

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WP(C).No. 1166 of 2016 (U)

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PETITIONER(S) :

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CENTURY SHIPYARD PVT.LTD., V/151 A, PANAVALLY, CHERTHALA-688 526, ALAPPUZHA DISTRICT, REPRESENTED BY ITS DIRECTOR P.V.XAVIER, AGED 68 YEARS, S/O.LATE VAKKO, RESIDING AT 24/418C, PALAYIL HOUSE, EDAKOCHI.

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BY ADV. SRI.P.SATHISAN

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RESPONDENT(S) :

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1. AIT & COMMERCIAL TAX OFFICER, OLD NH, KUTHIATHODU, KERALA-688 533.

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2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES COMPLEX, PERUMANOOR, ERNAKULAM DISTRICT-682 015.

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3. DISTRICT COLLECTOR, COLLECTORATE, KAKKANAD, ERNAKULAM-682 030.

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4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAX, MELUVALLIL BUILDING, NEAR STONE BRIDGE, ALAPPUZHA-688 011.

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5. GREAT SEA SHIPPING PVT. LTD., REPRESENTED BY ITS MANAGING DIRECTOR, N.J.THOMAS, 359/D, ORICOMPIL COMPLEX, NETTOOR P.O., KOCHI-682 040.

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6. REGISTRAR, APPELLATE TRIBUNAL, KVAT TAX DEPARTMENT, KOTTAYAM-686 001.

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R1 TO R4 & R6 BY GOVERNMENT PLEADER SMT.LILLY.K.T

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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Msd.

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WP(C).No. 1166 of 2016 (U)

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APPENDIX

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PETITIONER(S)' EXHIBITS :

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P1 : COPY OF RELEVANT EXTRACT OF THE AGREEMENT FOR BUILDING, LAUNCHING AND SALE OF THE VESSEL BETWEEN THE PARTIES DATED 26.09.2011.

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P2 : COPY OF THE COMPLAINT DATED 20.02.2014 FILED BEFORE THE POLICE.

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P3 : COPY OF THE ACKNOWLEDGMENT DATED 20.02.2014 OF COMPLAINT FILED BEFORE THE POLICE.

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P4 : COPY OF THE INTERIM ORDER IN O.P 194/2014 DATED 21.03.2015 OF HON'BLE DISTRICT COURT, ERNAKULAM.

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P5 : COPY OF THE CLAIM PETITION FILED BEFORE ARBITRAL TRIBUNAL, ERNAKULAM.

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P6 : COPY OF THE NOTICE ISSUED BY THE ASSESSING OFFICER.

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P7 : REPLY SENT BY THE PETITIONER TO THE NOTICE ISSUED BY THE ASSESSING OFFICER.

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P8 : COPY OF THE ORDER DATED 18.02.2015 ISSUED BY 1ST RESPONDENT.

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P9 : COPY OF APPEAL FILED BEFORE THE DEPUTY COMMISSIONER.

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P10: COPY OF STAY PETITION FILED BEFORE THE DEPUTY COMMISSIONER.

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P11: COPY OF THE APPEAL FILED BEFORE THE APPELLATE TRIBUNAL 6TH RESPONDENT HEREIN.

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P12: COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 4TH RESPONDENT DATED 11.02.2015.

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P13: COPY OF THE ORDER OF DEPUTY COMMISSIONER (APPEAL)II, COMMERCIAL TAXES, KOLLAM DATED 30.06.2015.

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RESPONDENT(S)' EXHIBITS :

NIL

//TRUE COPY//

P.A.TO JUDGE.

Msd.

A.K.JAYASANKARAN NAMBIAR, J.

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W.P.(C). No. 1166 of 2016

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Dated this the 9^th day of February, 2016

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JUDGMENT

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The limited prayer of the petitioner in the writ petition is for a direction to the 6^th respondent Appellate Tribunal to consider and pass orders on Ext.P11 appeal, which has been preferred against Ext.P13 order of the Deputy Commissioner (Appeals).

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I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

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On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with a direction to the 6^th respondent to consider and pass orders on Ext.11 appeal, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

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A.K.JAYASANKARAN NAMBIAR JUDGE

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Sd/-

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das /09.02.2016

Century Shipyard Pvt.Ltd v. Ait & Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Century Shipyard Pvt.Ltd v. Ait & Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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