The High Court rejected tax revision petitions filed by two appellants seeking urge to withdrawal for applying under the Amnesty Scheme. The court retained open all questions of law raised.
Revisions rejected; liberty granted to approach appropriate authority under the Amnesty Scheme; questions of law left open.
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 K.VINOD CHANDRAN &
THE HONOURABLE MR. JUSTICE ASHOK MENON
FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940
OT.Rev.No. 195 of 2015
AGAINST THE ORDER/JUDGMENT IN TAVAT 59/2015 of KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, PKD DATED 31.8.2015
REVISION PETITIONER(S)/APPELLANT/ASSESSEE
ABDUL SALAM P.K.
JANATHA STEEL, CHERUPULLASERY, PALAKKAD DISTRICT
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT(S)/RESPONDENT/STATE:
STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695001
BY SRI.MOHAMMED RAFIQ, SR.GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 22-06-2018, ALONG WITH O.T.REV.NOS.196 & 198 OF 2015, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: jg-25/6
K.VINOD CHANDRAN & ASHOK MENON, JJ.
O.T.Rev.Nos.195, 196 & 198 of 2015 ------------------------------------------Dated this the 22nd day of June, 2018
O R D E R
Vinod Chandran, J.
The learned counsel for the petitioner-assessee, on instructions from the party, submits that the petitioner-assessee intends to apply under the Amnesty Scheme, and hence, he may be permitted to withdraw these revision petitions. In such circumstances, leaving open the questions of law raised in these revisions, we reject these revisions granting liberty to the petitioner-assessee to approach appropriate authority under the Amnesty Scheme.
Sd/K.VINOD CHANDRAN JUDGE
Sd/ASHOK MENON JUDGE
jg
ABDUL SALAM P.K.
JANATHA STEEL, CHERUPULLASERY, PALAKKAD DISTRICT
STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
K.VINOD CHANDRAN
ASHOK MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
