The Commercial Tax Officer-I v. N.Prakasan
Case brief
What is this about?
This review petition challenged an order partially allowing a writ petition concerning tax assessment for the year 2010-11. The court recalled that the petitioner admitted the applicable tax limit was 50 lakhs, not 60 lakhs, rendering the setting aside of orders unnecessary. The writ petition was dismissed.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 16TH DAY OF FEBRUARY 2017/27TH MAGHA, 1938
RP.No. 1093 of 2016 (L) IN WP(C).38920/2015
AGAINST THE JUDGMENT IN WP(C) 38920/2015 of HIGH COURT OF KERALA DATED 24-11-2016
REVIEW PETITIONER(S)/RESPONDENTS 1 AND 2 IN WPC:
- THE COMMERCIAL TAX OFFICER-I FIRST CIRCLE, COMMERCIAL TAXES, ALAPPUZHA- 688 001
- THE STATE OF KERALA SECRETARIAT, THIRUVANANTHAPURAM- 695 001
BY ADV. GOVERNMENT PLEADER
RESPONDENT/PETITIONER IN WPC:
N.PRAKASAN
Issues for consideration
1 issue framed by the court
Whether the impugned judgment setting aside certain assessment orders due to a clerical error regarding tax limits was grounds for review.
Parties & counsel
- petitioner
THE COMMERCIAL TAX OFFICER-I FIRST CIRCLE, COMMERCIAL TAXES, ALAPPUZHA
- petitioner
THE STATE OF KERALA SECRETARIAT, THIRUVANANTHAPURAM
- respondent
N.PRAKASAN
Coram
Case details
As recorded by the court registry
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