This writ petition, challenging tax assessments, was allowed to be withdrawn by the Single Judge. The petition was dismissed as withdrawn with liberty to avail the amnesty scheme under the relevant Act.
Withdrawal of the writ petition permitted; dismissed with liberty to avail amnesty scheme under the Act.
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
TUESDAY, THE 21ST DAY OF MAY 2019 / 31ST VAISAKHA, 1941
WP(C).No. 8279 of 2019
PETITIONER:
ASSET SUMMIT SUITS HOTELS(P) LTD 3J II/5B5, MATTOM, KALAMASSERY, REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV. SRI.RAJESH NAMBIAR
RESPONDENTS:
1 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, MATTANCHERRY, PIN- 682002. 2 DEPUTY COMMISSIONER (APPEALS)-I, COMMERCIAL TAXES, ERNAKULAM, PIN- 682018. 3 KERALA AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM, REPRESENTED BY ITS REGISTRAR/SECRETARY, PIN- 682018. 4 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, PIN- 682002.
GP. SMT. M.M. JASMINE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2-
WP(C).No. 8279 of 2019
JUDGMENT
Memo added. The writ petition is permitted to be
withdrawn. Accordingly, the writ petition is dismissed as withdrawn with liberty to avail the amnesty scheme introduced under the Act.
Sd/-
S.V.BHATTI
JUDGE
js
-3-
WP(C).No. 8279 of 2019
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.08.2016 FOR THE ASSESSMENT YEAR 2014-2015 UNDER KERALA TAX ON LUXURIES ACT, 1976.
EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER OF THE 2ND RESPONDENT DATED 28.01.2017.
EXHIBIT P3 TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 29.06.2018 IN T.A.NO.29/2017.
EXHIBIT P4 TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 31.01.2019.
1 provisions across 1 enactments
ASSET SUMMIT SUITS HOTELS(P) LTD
STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, MATTANCHERRY
DEPUTY COMMISSIONER (APPEALS)-I, COMMERCIAL TAXES, ERNAKULAM
KERALA AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM
INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY
S.V. BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
