Dismissed

M/S.Paragon Steels Private Limited v. the Intelligence Officer

Kerala HC17 May 2016WP(C)/14416/2014

Case brief

AI extract

What is this about?

Petitioner in tax penalty proceedings filed a writ petition challenging Exhibit P8 (penalty order) but expressed readiness to file a regular appeal instead. The High Court dismissed the writ petition without addressing merits and reserved the right to challenge via appeal.

What did the court decide?

Writ petition dismissed; petitioner may challenge Exhibit P8 by filing an appeal.

M/S.Paragon Steels Private Limited Vs the Intelligence Officer — Kerala HC (2016) — LawSathi Research

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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.M.SHAFFIQUE

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TUESDAY, THE 17TH DAY OF MAY 2016/27TH VAISAKHA, 1938

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WP(C).No. 14416 of 2014 (B)

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PETITIONER : -

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M/S.PARAGON STEELS PRIVATE LIMITED., IV/512-A, NEW INDUSTRIAL DEVELOPMENT AREA, PRECOT MILL COLONY, KANJIKODE (WEST), PALAKKAD, REPRESENTED BY ITS MANAGER, R.BASKARAN.

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BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN

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RESPONDENTS : -

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THE INTELLIGENCE OFFICER, SQUAD NO.IV, O/ OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678001.

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THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678001.

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BY GOVERNMENT PLEADER SMT. LILLY K.T.

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 14416 of 2014 (B)

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APPENDIX

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PETITIONER'S EXHIBITS : -

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EXHIBIT P1: TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT FOR THE YEAR 2004-05 DATED 20.4.2007.

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EXHIBIT P2: TRUE COPY OF THE PENALTY ORDER PASSED BY THE IST RESPONDENT FOR THE YEAR 2004-05 DATED 30.4.2007.

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EXHIBIT P3: TRUE COPY OF THE IST APPELLATE ORDER PASSED BY DEPUTY COMMISSIONER (APPEALS)-I, COMMERCIAL TAXES, ERNAKULAM FOR THE YEAR 2004-05 DATED 24.11.2007.

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EXHIBIT P4 : TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 24.8.2009.

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EXHIBIT P5 : TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 22.2.2014.

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EXHIBIT P6: TRUE COPY OF THE NOTICE ALONG WITH STATEMENT ISSUED BY THE IST RESPONDENT DATED 10.3.2014.

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EXHIBIT P7: TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 18.3.2014.

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EXHIBIT P8 : TRUE COPY OF THE PENALTY ORDER PASSED BY THE IST RESPONDENT FOR THE YEAR 2004-05 DATED 22.3.2014.

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EXHIBIT P9: TRUE COPY OF THE RECEIPT ISSUED BY IST RESPONDENT DATED 7.9.2007.

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EXHIBIT P10: TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 2ND RESPONDENT FOR THE YEAR 2004-05 DATED 22.5.2014.

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RESPONDENTS' EXHIBITS : - NIL.

// TRUE COPY //

P.A. TO JUDGE

DMR/-

A.M.SHAFFIQUE, J.

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W.P (C) No. 14416 of 2014

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Dated this the 17^th day of May, 2016

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JUDGMENT

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When the above matter came up for hearing, learned counsel for the petitioner submits that the petitioner is ready and willing to challenge Exhibit P8 by filing an appeal. Without going into the merits in the contentions raised, this writ petition is dismissed reserving the right to the petitioner to challenge Exhibit P8 by filing an appeal.

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A.M.SHAFFIQUE JUDGE

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DMR/-

M/S.Paragon Steels Private Limited v. the Intelligence Officer

Case brief

What is this about?

What did the court decide?

M/S.Paragon Steels Private Limited v. the Intelligence Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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