Copro challenges revenue notices via appeal. High Court directs second respondent to consider pending appeals with notice and puts coercive steps on hold, allowing taxpayers to pay at pre-revised rates pending final orders.
Coercive steps on notices put on hold; petitioners allowed to pay tax at pre-revised rate pending appeal disposal.
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 V.CHITAMBARESH
MONDAY, THE 4TH DAY OF JANUARY 2016/14TH POUSHA, 1937
WP(C).No. 8 of 2016 (A)
PETITIONERS:
RESPONDENTS:
BY ADV. SRI.RAAJESH S.SUBRAHMANIAN,SC,COCHIN CORPORATION BY SRI.P.K.SOYUZ,SC,COCHIN CORPORATION
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8 of 2016 (A)
APPENDIX
PETITIONER(S)' EXHIBITS
| EXT.P1 | TRUE COPY OF THE NOTICE DATED 6-5-2014 ISSUED FROM THE 1ST RESPONDENT |
|---|---|
| EXT.P2 | TRUE COPY OF THE DEMAND NOTICE DATED 6-5-14 ISSUED FRO THE 1ST RESPONDENT |
| EXT.P3 | TRUE COPY OF THE APPEAL DATED 3-6-2014 BY THE 1ST PETITIONER TO THE 2ND RESPONDENT |
| EXT.P4 | TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE AUTHORITIES OF THE CORPORATION |
| EXT.P5 | TRUE COPY OF THE ASSESSMENT BILL IN RESPECT OF ONE OF THE FLOOR TO THE 1ST PETITIONER |
| EXT.P6 | TRUE COPY OF THE NOTICE DATED 6-5-2014 TO THE 1ST PETITIONER |
| EXT.P7 | TRUE COPY OF THE DEMAND NOTICE DATED 6-5-2014 TO THE 1ST PETITIONER |
| EXT.P8 | TRUE COPY OF THE APPEAL DATED 3-6-2014 ISSUED FROM THE 1ST PETITIONER |
| EXT.P9 | TRUE COPY OF THE APPEAL DATED -DO- |
| EXT.P10 | TRUE COPY OF THE MEMO NO KRR6/7472/14 DATED 24-10-2014 ISSUED FROM THE CORPORATION |
| EXT.P11 | TRUE COPY OF THE MEMO NO KRR6/7473/14 DATED 24-10-2014 ISUED FROM THE CORPORATION |
| EXT.P12 | TRUE COPY OF THE MEMO NO KRR6/7471/14 DATED 24-10-2014 ISSUED FROM THE CORPORATION |
| EXT.P13 | TRUE COPY OF THE ORDER DATED 27-4-2015 ISSUED FROM THE GOVERNMENT |
RESPONDENT(S) EXHIBITS : NIL
/TRUE COPY/
P.A. TO JUDGE.
ncd
V.CHITAMBARESH, J.
W.P(C)NO. 8 OF 2016
Dated this the 4th day of January, 2016
JUDGMENT
Exts.P1, P2, P6 and P7 notices demanding property tax
from the petitioners are under challenge in Exts.P3, P8 and P9 appeals pending with the second respondent.
Exts.P3, P8 and P9 appeals with notice to the petitioners within a period of two months from today.
The writ petition is disposed of as above.
V.CHITAMBARESH, JUDGE
sks
1 provisions across 1 enactments
Kurian George Kannathanam
Annie Jose Kannathanam
Corporation of Cochin
The Standing Committee (Appeals-Taxation
V. Chitambaresh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
