The High Court of Kerala dismisses the writ appeal filed by Shajahan challenging an order of assessment under the Kerala Value Added Tax Act. The court finds the appeal devoid of merits and dismisses it.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE AMIT RAWAL
WEDNESDAY, THE 13TH DAY OF NOVEMBER 2019/22ND KARTHIKA, 1941
WA.No.1705 OF 2017
AGAINST JUDGMENT IN WPC 18361/2017 DATED 02-06-2017 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
SHAJAHAN
AGED 38 YEARS, S/O. MOHAMMED RASHEED,SHAJAHAN MANZIL, DANAPADICKAL,HARIPAD (PROPRIETOR, NAYANAM MOBILES,HARIPAD)
BY ADVS. SRI.K.SHAJ SRI.RENJIT GEORGE
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER,HARIPAD, PIN - 690 514.
2 INSPECTING ASST. COMMISSIONER RR DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR - 689 121.
OTHER PRESENT:
SR.GP.SRI. MOHAMMED RAFIQ
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A. No.1705/2017
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C.K. ABDUL REHIM, J.
&
AMIT RAWAL, J.
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W.A. No. 1705 OF 2017
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Dated this the 13th day of November, 2019
J U D G M E N T
Amit Rawal, J.
The appellant challenges the judgment of the learned Single Judge dated 2nd June, 2017 in W.P.(C) No.18361/2017 wherein Ext.P3 assessment order, passed under the provisions of the Kerala Value Added Tax Act was impugned. The appellant assailed before the learned Single Judge that the orders of assessment were vitiated on the ground that it was passed without affording an opportunity to cross-examine the persons whose depositions were relied upon by the Assessing Officer. The learned Single Judge did not entertain the prayer on the ground that the purported questions to be asked were not disclosed thus had no relevance at all. But while accepting
W.A. No.1705/2017
-:3:-
the request to file an appeal, operation of the order was kept in abeyance.
'status' of the appeal and grounds of challenge, but she feigned ignorance. Be that as it may, we do not find any substance in
this writ appeal, being devoid of merits, and accordingly dismissed. There shall not be any order as to costs.
SD/- C.K. ABDUL REHIM, JUDGE .
SD/- AMIT RAWAL, JUDGE.
ul/-
// True copy //
P.S. to Judge.
2 issues framed by the court
Whether the writ appeal challenging the assessment order is maintainable on the ground of denial of cross-examination.
Whether the submitted appeal lacks merit and requires dismissal.
1 provisions across 1 enactments
Shajahan
The Commercial Tax Officer
Inspecting Assst. Commissioner RR
C.K. Abdul Rehim
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
