The Court dismissed the writ petition challenging the applicability of Section 26C of the Kerala General Sales Tax Act, 1963 to assessment years prior to its introduction, following the precedent of Mohammed Harid v. District Collector.
Petition dismissed following the precedent in Mohammed Harid v. District Collector.
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
TUESDAY ,THE 29TH DAY OF JANUARY 2019 / 9TH MAGHA, 1940
WP(C).No. 23846 of 2004
PETITIONER/S:
SHIRISH DWARAKADAS LILLADHAR, SREE BHAVAN, WAGHJEE ROAD, ALAPPUZHA.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENT/S:
1 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, TRIVANDRUM.
4 MS.FORTUNA TRADING( P). LTD. M.G.ROAD, COCHIN 682 035.*
*R4 IS DELETED AT THE RISK OF THE PETITIONER AS PER ORDER DATED 11.06.2009 IN I.A.6992/2009.
OTHER PRESENT:
SRI V.K SHAMSUDHEEN, SR. GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 23846 of 2004
2
JUDGMENT
Vinod Chandran, J.
The issue raised in the Writ Petition against Section 26C of the Kerala General Sales Tax Act, 1963, as to whether it is applicable to the assessment year prior to the introduction of the provision, has been held against the assessee and in favour of the State in
2014 (2) KLT 102, Mohammed Harid v. District Collector .
Hence, this Writ Petition is dismissed following the aforesaid judgment.
Sd/-
K.VINOD CHANDRAN
JUDGE
Sd/-
ASHOK MENON
JUDGE
dkr
WP(C).No. 23846 of 2004
3
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF THE ORDER OF ASSESSMENT NO.2311721/ 1999-00 DATED 28/2/2004, ISSUED BY THE SECOND RESPONDENT. EXHIBIT P2 COPY OF THE REVENUE RECOVERY NOTICE NO. B231236/04 DATED 10/8/2004.
2 issues framed by the court
Whether Section 26C of the Kerala General Sales Tax Act, 1963 applies to assessment years prior to its introduction.
Whether the writ petition challenging the applicability of Section 26C should be allowed in light of Mohammed Harid v. District Collector.
Colour shows how this judgement treated each authority
Mohammed Harid v. District CollectorFollowed¶24
2014 (2) KLT 102, Mohammed Harid v. District Collector
1 provisions across 1 enactments
SHIRISH DWARAKADAS LILLADHAR
THE STATE OF KERALA
THE ADDITIONAL SALES TAX OFFICER, SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM
THE DPUTY TAHSILDAR (R.R.) AMBALAPPUZHA
MS.FORTUNA TRADING( P). LTD.
K.VINOD CHANDRAN
ASHOK MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
