Dismissed

P.P. Chandrakumar v. Intelligence Officer & Another

Kerala HC2 Jun 2016WP(C)/21564/2007

Case brief

AI extract

What is this about?

Petitioners sought refund of tax collected under the Kerala Tax on Entry of Goods into Local Area Act, 1994, citing a superior court judgment holding the Act ultra vires. The High Court dismissed the petitions, directing petitioners to claim refunds pending the outcome of a Constitutional Bench appeal against that judgment.

What did the court decide?

Directing petitioners to claim refund of tax paid depending on the outcome of pending constitutional bench appeals; eligible amount to be refunded forthwith.

P.P. Chandrakumar Vs Intelligence Officer & Another — Cheque Dishonour | 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 ANTONY DOMINIC

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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THURSDAY, THE 2ND DAY OF JUNE 2016/12TH JYAISHTA, 1938

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WP(C).No. 21564 of 2007 (P)

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PETITIONER : -

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P.P. CHANDRAKUMAR, ALAPATTU HOUSE, S.H.MOUNT P.O., KOTTAYAM- 6.

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BY ADVS.SRI.MATHEW JOHN (K) SRI.SUJESH MENON V.B.

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RESPONDENTS : -

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THE INTELLIGENCE OFFICER (I.B.), KOTTAYAM.

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THE COMMERCIAL TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER,

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KOZHIKODE.

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BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02-06-2016, ALONG WITH WPC. 1872/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 21564 of 2007 (P)

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APPENDIX

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PETITIONER'S EXHIBITS :

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EXHIBIT P1 : TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF Rs.34,820/-.

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EXHIBIT P2 : TRUE COPY OF THE STATEMENT OF DEPOSIT ACCOUNTS OF THE PETITIONER.

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EXHIBIT P3 : TRUE COPY OF THE JUDGMENT DATED 9.1.2006 IN W.P. (C) No. 702 OF 2006.

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EXHIBIT P4 : TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF Rs.60,000/DATED 30.1.2006.

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EXHIBIT P5 : TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF Rs. 18,631/- DATED 27.2.2006.

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EXHIBIT P6 : TRUE COPY OF THE REPRESENTATION BY THE PETITIONER DATED 28.6.2007.

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EXHIBIT P7 : TRUE COPY OF THE REPRESENTATION BY THE PETITIONER DATED 9.7.2007 BEFORE THE 2^nd RESPONDENT.

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RESPONDENTS' EXHIBITS : NIL.

// TRUE COPY //

P.A. TO JUDGE

DMR/-

ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.

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---------------------------------------

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W.P. (C) No. 21564 of 2007 &

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W.P. (C) No. 1872 of 2009

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Dated this the 02^nd day of June, 2016

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J U D G M E N T

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Antony Dominic, J.

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Petitioners in these cases are claiming that tax under the Kerala Tax on Entry of Goods into Local Area Act and Rules, 1994 ('Act' for short) was collected from them. It is stated that subsequently a Division Bench of this Court in Thressiamma

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L. Chirayil Vs. State of Kerala [2007 (1) KLT 303] had held

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that the Act is ultra vires the constitution. On this basis, petitioners claimed that the tax levied from them under the aforesaid enactment should be refunded. It is for that relief, these petitions have been filed.

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We heard the learned counsel for the parties.

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We are informed that appeals filed against the

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judgment in Thressiamma ( supra ) are still pending before the Apex Court and are now referred to a Constitution Bench. Taking note of the above, several cases of this nature have

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been disposed of directing that in case the Apex Court upholds

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W.P. (C) Nos. 21564/07 & W.P. (C) No. 1872 of 2009 2

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the judgment of this Court, it would be open to claimants like the petitioners herein to get refunded the tax paid by them. Consistent with the aforesaid judgments, these writ petitions are also disposed of directing that depending upon the outcome of the appeals that are now pending before the Constitution Bench of the Apex Court, it would be open to the petitioners to claim refund of the amount paid by them, in which event, if eligible, the amount should be refunded to the petitioners forthwith.

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ANTONY DOMINIC, JUDGE

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DAMA SESHADRI NAIDU, JUDGE

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DMR/-

P.P. Chandrakumar v. Intelligence Officer & Another

Case brief

What is this about?

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P.P. Chandrakumar v. Intelligence Officer & Another

Case brief

What is this about?

What did the court decide?

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