This court dismissed a writ petition challenging a tax assessment demand as infructuous because the petitioner received a fresh assessment order with an available appeal remedy during the petition's pendency.
Petition dismissed on the grounds of being infructuous.
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 AMIT RAWAL
WEDNESDAY, THE 12TH DAY OF FEBRUARY 2020 / 23RD MAGHA, 1941 WP(C).No.2914 OF 2020(L)
PETITIONER:
V. SELMA AGED 52 YEARS PROPRIETRESS, M/S.GRAND AGENCIES, PUNNAYURKULAM, ANDATHODE, THRISSUR-679564.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENTS:
BY ADVS.
M.M.JASMINE, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner had approached this Court by submitting that in view of the order Ext.P1 passed by the Appellate authority remitting the matter to the assessing authority to re-consider the matter for the assessment year 2011-2012. The predicament of the petitioner with regard to the alleged demand was writ large.
Accordingly the matter is dismissed as infructuous.
Sd/-
AMIT RAWAL, JUDGE
KAS
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 11.9.2018.
EXHIBIT P2 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT BEFORE THE 3RD RESPONDENT DATED 5.10.2019.
EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 25.1.2020.
EXHIBIT P3(A) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 25.1.2020.
EXHIBIT P3(B) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 25.1.2020.
RESPONDENT'S/S EXHIBITS: NIL
1 issue framed by the court
Whether the writ petition survives after the petitioner received a fresh assessment order during its pendency.
Selma
The State Tax Officer, Chavakkad
The Assistant Commissioner (Appeals), SGST Department, Thriissur
The Tahsildar (RR), Ponnai, Malappuram District
The Village Officer, Veliyankode, Malappuram
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
