The High Court at Ernakulam disposed of a writ petition by following the view taken in an earlier unreported judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018, rather than hearing fresh arguments or applying new principles.
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 S.V.BHATTI
MONDAY, THE 27TH DAY OF MAY 2019 / 6TH JYAISHTA, 1941
WP(C).No. 11307 of 2019
PETITIONER/S:
M/S. SUN POWER CEMENT COMPANU PVT LTD NIDA,WISE PARK, KANJIKODE, PALAKKAD-678 621 REPRESENTED BY ITS GENERAL MANAGER, S.R.AYYAR, S/O. SUBRAMANI AYYAR, AGED 74 YEARS, RESIDING AT 248/52, AMBADY,PAVAKULAM ROAD, EDAPPALLAY ERNAKULAM DISTRICT
BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD -680 001
OTHER PRESENT:
GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 11307/2019
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J U D G M E N T
Heard Adv.C.M. Charisma, the petitioner's counsel and Dr.
Thushara James, the learned Government Pleader for respondents.
that the prayer in the writ petition is substantially covered by the orders of this Court: one reported in Steel Industrials Kerala Ltd. v. Assistant Commissioner [2005 (4) KLT 81] and another unreported judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018 .
have referred to and am satisfied that by following the view taken in the aforementioned cases the writ petition can be disposed of.
of the judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018.
W.P.(C) No. 11307/2019
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For convenience the Registry is directed to enclose a copy of the judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018.
Sd/-
S.V.BHATTI
JUDGE
jjj
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 4/10/2016 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 4/10/2016 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 28/2/2017 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 28/9/2017 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P5 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P1 EXHIBIT P6 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P2 EXHIBIT P7 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P3
W.P.(C) No. 11307/2019
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EXHIBIT P8 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P4 EXHIBIT P9 TRUE COPY OF ORDER OF 1ST RESPONDENT DATED 6/6/18 EXHIBIT P10 TRUE COPY OF SRO NO.315/2016 PUBLISHED IN KERALA GAZETTE
Colour shows how this judgement treated each authority
Steel Industrials Kerala Ltd. v. Assistant CommissionerFollowed¶21
Steel Industrials Kerala Ltd. v. Assistant Commissioner [2005 (4) KLT 81]
W.P.(C) No.27350 of 2018Followed¶21
W.P.(C) No.27350 of 2018
M/S. SUN POWER CEMENT COMPANU PVT LTD
THE DEPUTY COMMISSIONER (APPEALS)
THE ASSISTANT COMMISSIONER (ASSESSMENT)
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
