Dismissed¶25

State of Kerala v. Oberon Edifices and Estates Pvt. .Ltd

Kerala HC1 Apr 2025WA/1726/2020

Case brief

AI extract

What is this about?

Short 'covered-by-precedent' dismissal: Kerala HC (Ernakulam) WA No.1726/2020 (decided 01.04.2025) — Revenue appellants (State of Kerala, CTO Works Contract, Assistant Commissioner Works Contract) lose to Oberon Edifices and Estates Pvt. Ltd.; court follows N. K. Trading Company v. State of Kerala, (2024) 6 KLT 65, holds the issue covered against the Revenue, and dismisses the appeal. Coram: Dr. A.K. Jayasankaran Nambiar & Easwaran S., JJ. No statutory discussion, no quantum; citable mainly as an application of the (2024) 6 KLT 65 ruling.

What did the court decide?

The issue involved in this writ appeal is covered against the Revenue by the decision of this Court in N. K. Trading Company v. State of Kerala, (2024) 6 KLT 65. ¶24

State of Kerala Vs Oberon Edifices and Estates Pvt. .Ltd — Kerala HC (2025) — LawSathi Research

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2025:KER:27776

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

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THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

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THE HONOURABLE MR. JUSTICE EASWARAN S.

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TUESDAY, THE 1ST DAY OF APRIL 2025 / 11TH CHAITHRA, 1947

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WA NO. 1726 OF 2020

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AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.4982 OF

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2020 OF HIGH COURT OF KERALA

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APPELLANT/RESPONDENT IN W.P(C):

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1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM,PIN-695 001.

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2 THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, ERNAKULAM-682 018.

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3 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAX DEPARTMENT, ERNAKULAM-682 018.

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RESMITHA RAMACHANDRAN - GP

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RESPONDENT/PETITIONER IN W.P.(C):

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OBERON EDIFICES AND ESTATES PVT.LTD.
OBERON MALL, 34/195, 5TH FLOOR, NH BYE PASS
EDAPPALLY P.O.KOCHI-24,
REPRESENTED BY ITS CHAIRMAN, M.AA MOHAMMED.

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ADV SUKUMAR NAINAN OOMMEN

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THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 01.04.2025,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WA No.1726/2020

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2025:KER:27776

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JUDGMENT

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Dr.A.K.Jayasankaran Nambiar, J.

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The issue involved in this writ appeal is covered against the Revenue by the decision of this Court in N. K. Trading Company v. State of Kerala [(2024) 6 KLT 65].

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Accordingly, following the above judgment, this writ appeal is dismissed.

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Sd/-

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DR. A.K.JAYASANKARAN NAMBIAR JUDGE

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Sd/-

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EASWARAN S. JUDGE

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ACR