Assistant Commissioner (Assessment), v. Rajeeb N.T.A
Case brief
What is this about?
Kerala High Court, Ernakulam — WA No. 978 of 2020 — Writ Appeal dismissed as devoid of merit on 26.03.2025 (decision dated 26.03.2025; heard finally the same day). Bench: Dr. A.K. Jayasankaran Nambiar J. (author) and Easwaran S. J. Appeal by the Assistant Commissioner (Assessment), Special Circle-1, Commercial Taxes, Kozhikode and the State of Kerala (represented by Secretary to Government, Taxes Department) — counsel: Senior Government Pleader Smt. Resmitha Ramachandran — against the respondent Rajeeb N.T.A, proprietor, NTA Metal Roofings, Kozhikode — counsel: Adv. R. Jaikrishna. Challenged order: common judgment dated 24.01.2020 in WP(C) No.2077/2020. Basis of dismissal: issue squarely covered by Division Bench judgment dated 22.10.2024 in OT.Rev.No.14 of 2023, which the Court followed. No statute cited, no quantum awarded. Useful as a citing reference anchoring to OT Rev. No. 14 of 2023 rather than for standalone precedent value.