Permission granted to withdraw the O.T.(Rev.) No.5 and 8 of 2018. Cases dismissed as withdrawn subject to liberty to avail benefits under the Government's Amnesty Scheme.
Permission granted to withdraw cases; dismissed as withdrawn subject to liberty to avail Amnesty Scheme benefits.
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 C.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
WEDNESDAY, THE 10TH DAY OF JULY 2019 / 19TH ASHADHA, 1941
OT.Rev.No.5 of 2018
AGAINST THE ORDER IN T.A.(VAT) NO.180/2016 OF THE KERALA VALUE ADDED TAX/ AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL KOZHIKODE
PETITIONER/APPELLANT:
IBRAYIKUTTY KAIPPANI
NEW LULU HYPER MARKET, MANANTHAVADI, WAYANAD.
BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)
RESPONDENTS/RESPONDENT:
REPRESENTED BY SECRETARY, TAXES DEPARTMENT,THIRUVANANTHAPURAM.695001.
DEPARTMENT OF COMMERCIAL TAXES, WAYANAD. KALPATTA.673121
BY SR.GOVERNMENT PLEADER V.K.SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 10.07.2019, ALONG WITH OT.Rev.8/2018, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
OT.Rev.No.5 of 2018 & OT.Rev.No.8 of 2018
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
WEDNESDAY, THE 10TH DAY OF JULY 2019 / 19TH ASHADHA, 1941
OT.Rev.No.8 of 2018
AGAINST THE ORDER IN T.A.(VAT) NO.181/2016 OF THE KERALA VALUE ADDED TAX/ AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL KOZHIKODE
PETITIONER/APPELLANT:
IBRAYIKUTTY KAIPPANI NEW LULU HYPER MARKET, MANANTHAVADI, WAYANAD.
BY ADVS.
SRI.A.KUMAR SMTG.MINI(1748)
RESPONDENTS/RESPONDENT: 1 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT,THIRUVANANTHAPURAM.695001.
2 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, WAYANAD. KALPATTA.673121
BY SR.GOVERNMENT PLEADER V.K.SHAMSUDHEEN
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 10.07.2019, ALONG WITH OT.Rev.5/2018, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
OT.Rev.No.5 of 2018 & OT.Rev.No.8 of 2018
3
C.K. ABDUL REHIM &
R. NARAYANA PISHARADI, JJ.
-----------------------------------------------------
O.T.(Rev.) Nos. 8 & 5 of 2018
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Dated this the 10th day of July, 2019
O R D E R
Abdul Rehim,J
Learned counsel for the revision petitioner submitted that permission may be granted to withdraw the above cases with liberty reserved to the revision petitioner to utilise the benefit of the Amnesty Scheme declared by the Government.
Sd/-C.K. ABDUL REHIM, JUDGE .
Sd/-R. NARAYANA PISHARADI, JUDGE .
lsn
IBRAYIKUTTY KAIPPANI
STATE OF KERALA
INSPECTING ASSISTANT COMMISSIONER
C.K. Abdul Rehim
R. Narayana Pisharadi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
