The High Court of Kerala dismissed a writ petition challenging assessment orders that levied differential tax on margarine. The court held that the matter had already been finally decided against the petitioner by the Hon'ble Supreme Court, rendering the current petition futile.
Writ petition dismissed; no survivor benefits.
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 DINESH KUMAR SINGH
MONDAY, THE 4TH DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945
WP(C) NO. 11010 OF 2015
PETITIONER:
C.SARASWATHY AMMA M/S. UDAYA ENTERPRISES, GAYATHRI, KIZHAKKEKARA, KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
BY SMT. RESHMITA RAMACHANDRAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C.) No.11010/2015
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JUDGMENT
The present writ petition has been filed impugning Exts.P1 to P1(e) assessment orders passed by the first respondent in respect of Financial Years 2005-06 to 2010-11. The petitioner had paid the tax at the rate of 4%, on the item ‘Margarines’. However, the Assessing Authority was on the opinion that the said product could have taxed at the rate of 12.5% and the differential amount of tax has been levied by the impugned assessment orders.
Nothing survives in this writ petition. Accordingly, this writ petition is dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
DCS/06.12.2023
W.P.(C.) No.11010/2015
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APPENDIX
PETITIONER EXHIBITS
EXHIBIT P1. COPY OF ORDER ISSUED BY THE IST RESPONDENT. 26.11.10
EXHIBIT P1(A). COPY OF ORDER ISSUED BY THE IST RESPONDENT. 26.11.10.
EXHIBIT P1(B).COPY OF ORDER ISSUED BY THE IST RESPONDENT. 26.11.10.
EXHIBIT P1(C).COPY OF ORDER ISSUED BY THE IST RESPONDENT. 30.09.10.
EXHIBIT P1(D).COPY OF ORDER ISSUED BY THE IST RESPONDENT. 30.09.10.
EXHIBIT P1(E).COPY OF ORDER ISSUED BY THE IST RESPONDENT. 25.6.11.
EXHIBIT P2. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. 06.01.11.
EXHIBIT P2(A). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. 06.01.11.
EXHIBIT P2(B). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. 06.01.11.
EXHIBIT P2(C). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. 16.11.10.
EXHIBIT P2(D). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. 16.11.10.
EXHIBIT P2(E).COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. 10.08.11.
EXHIBIT P3. COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) KOLLAM, 07.08.14.
W.P.(C.) No.11010/2015
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EXHIBIT P3(A). COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) KOLLAM, 16.5.14.
EXHIBIT P4. COPY OF ORDER FROM THE SUPREME COURT OF INDIA IN SPECIAL LEAVE TO APPEAL (C) NOS. 3224232243/2014, 04.12.14.
EXHIBIT P5. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
EXHIBIT P5(A). COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
EXHIBIT P6. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT 09.01.14.
EXHIBIT P6(A). COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
EXHIBIT P7. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT, 09.01.14.
EXHIBIT P7(A). COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
EXHIBIT P8. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT, 09.01.14.
EXHIBIT P8(A). COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
EXHIBIT P9. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT, 09.01.14.
EXHIBIT P9(A). COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
EXHIBIT P10. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT, 09.01.14.
EXHIBIT P10(A). COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT. 09.01.14.
1 issue framed by the court
Whether the writ petition impugning assessment orders levying differential tax on margarines should be allowed despite the existence of a final Supreme Court judgment on the issue.
Colour shows how this judgement treated each authority
SLP No. 29223/2014 vide judgment dated 30.09.2016Followed¶17
C.Saraswathy Amma M/S. Udaya Enterprises, Gayathri, Kizhakkekara, Kottarakkara, Kollam District
Asst. Commissioner Commercial Taxes Special Circle, Kottarakkara
The Deputy Tahsildar (RR) Taluk Office, Kottarakkara
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
