The High Court of Kerala directed the Commercial Tax Officer to pass consequential orders pursuant to an appellate tribunal decision within a month to release a pending tax refund to the petitioner.
Directed the 1st respondent to pass consequential orders to the Ext.P1 order within one month after hearing the petitioner.
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 A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 23RD DAY OF FEBRUARY 2016/4TH PHALGUNA, 1937
WP(C).No. 5331 of 2016 (N)
PETITIONER :
M/S. SURYA CATERING SERVICE, KULAPPULLI, SHORNUR, PALAKKAD DISTRICT, PIN - 679 122, REPRESENTED BY ITS MANAGING PARTNER, A.K.MOIDEEN.
BY ADVS.SRI.MOHAMMED RAFIQ
SRI.P.JAYARAM
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER, OTTAPPALAM, PIN- 679 101.
2. THE STATE OF KERALA, REPRESETNED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN -695 001.
BY GOVERNMENT PLEADER SRI.R.RANJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).NO.5331/2016
APPENDIX
PETITIONER'S EXHIBITS:
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO JUDGE
sts
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C). No. 5331 of 2016
===================================================== Dated this the 23rd day of February, 2016
JUDGMENT
The grievance of the petitioner in the writ petition is essentially that, although Ext.P1 order was passed in relation to the petitioner for the assessment year 2007-08 by the appellate tribunal, the consequential orders pursuant to Ext.P1 order has not been passed by the 1st respondent till date. It is the case of the petitioner that on consequential orders being passed, he will be entitled to substantial amounts by way of refund and the said amount has been lying with the department solely for the reason that the consequential order pursuant to Ext.P1 has not been passed.
On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and taking note of the specific contention of the petitioner with regard to the delay in passing of a consequential order pursuant to Ext.P1 order of the
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W.P.(C). No. 5331 of 2016
tribunal, I direct the 1st respondent to pass consequential orders pursuant to Ext.P1 order, within a month from the date of receipt of a copy of this judgment, after hearing the petitioner.
The writ petition is disposed as above.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE
das /23.02.2016
2 issues framed by the court
Whether the department is directed to pass consequential orders pursuant to the appellate tribunal's order to enable the petitioner to claim refund.
Whether a timeline is set for the department to pass the consequential orders after hearing the petitioner.
1 provisions across 1 enactments
M/S. Surya Catering Service
The Commercial Tax Officer, Ottappalam
The State of Kerala
A.K.Jayasankaran Nambiar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
