Court allowed the writ petition by quashing a notice proposing assessment to purchase tax, relying on a preceding batch judgment dated 18.07.2017.
Quashing of the impugned notice proposing an assessment to purchase tax with consequential reliefs.
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
FRIDAY, THE 20TH DAY OF OCTOBER 2017/28TH ASWINA, 1939
WP(C).No. 15355 of 2017 (T)
PETITIONER(S):
SHRI.SHANIL NASAR, PROPRIETOR, M/S.NIVA GOLD, 12/831, MAIN ROAD, CHERPULASSERY, PALAKKAD DIST.
BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER, OTTAPALAM - 679 101.
2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001.
3. THE STATE OF KERALA
R1 - R3 BY GOVERNMENT PLEADER. SMT. JASMINE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
hmh
WP(C).No. 15355 of 2017 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF NOTICE NO.32091035163/2014-15 DATED 16.03.2017 ISSUED BY THE FIRST RESPONDENT
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 21.10.2016 IN WPC NO.33712 OF 2016 OF THIS HON'BLE COURT.
RESPONDENT(S)' EXHIBITS : NIL
// True copy //
PA to Judge
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C). No. 15355 of 2017
===================================================== Dated this the 20th day of October, 2017
JUDGMENT
The issue involved in this writ petition is squarely covered in favour of the petitioner by the judgment dated 18.07.2017 in a batch of writ petitions. Accordingly, the writ petition is allowed by quashing the impugned notice, proposing an assessment to purchase tax, with consequential reliefs.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE
das/ 20.10.2017
1 issue framed by the court
Whether to allow the writ petition to quash the notice proposing assessment to purchase tax.
SHRI.SHANIL NASAR
THE COMMERCIAL TAX OFFICER, OTTAPALAM
THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
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
