Partly allowed

M/S.Bhima Enterprises v. Intelligence Inspector

Kerala HC16 Aug 2017RP/705/2017

Case brief

AI extract

What is this about?

Review petition filed by M/s. Bhima Enterprises challenging judgment in W.P.(C).No.17600/2017. Court clarifies adjudicating authority to decide matter untramelled by observations in judgment. Petition dismissed otherwise with limited modification to judgment.

What did the court decide?

Directions issued to adjudicating authority to decide matter independently irrespective of observations in judgment dated 07.06.2017. Review petition otherwise dismissed.

M/S.Bhima Enterprises Vs Intelligence Inspector — Company and Corporate | Kerala HC (2017)

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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.K.JAYASANKARAN NAMBIAR

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WEDNESDAY, THE 16TH DAY OF AUGUST 2017/25TH SRAVANA, 1939

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RP.No. 705 of 2017 ()

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AGAINST THE JUDGMENT IN WP(C).NO.17600/2017 DATED 07-06-2017.

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REVIEW PETITIONER/PETITIONER:

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M/S. BHIMA ENTERPRISES, ELANKATHU COMPLEX, OPPOSITE S.L. THEATRE, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER SRI.B. GOVINDAN.

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BY ADVS.SRI.S.SURESH BABU (CHERUNNIYOOR), SRI.AJI V.DEV.

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RESPONDENTS/RESPONDENTS:

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1. THE INTELLIGENCE INSPECTOR, SQUAD NO.V, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

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2. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

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3. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002.

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4. COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002.

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BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN.

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THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 16-08-2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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rs.

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A.K.JAYASANKARAN NAMBIAR, J.

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======================== R.P.No.705 of 2017

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W.P.(C).No.17600 of 2017 (Y)

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======================== Dated this the 16^th day of August 2017

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O R D E R

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On a perusal of the averments in the review petition, and finding that apprehension of the petitioner is only that the observations in the judgment may operate against him in the adjudication that is to follow, I make it clear that the adjudicating authority shall decide the matter untramelled by the observations in the judgment dated 07.06.2017, with regard to the nature of the transaction, and shall independently consider the issues while passing orders as directed in the judgment. Save for this limited modification, the review petition is otherwise dismissed.

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Registry shall carry out the modifications.

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Sd/-

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A.K.JAYASANKARAN NAMBIAR JUDGE

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// True Copy // P.A. to Judge

M/S.Bhima Enterprises v. Intelligence Inspector

Case brief

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M/S.Bhima Enterprises v. Intelligence Inspector

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