Kerala High Court
Kurian Abraham (P) Ltd vs The Assistant Commissioner (Asst) on 31 March, 2005
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY, THE 21ST DAY OF MAY 2012/31ST VAISAKHA 1934
WP(C).No. 19619 of 2010 (B)
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PETITIONER(S):
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KURIAN ABRAHAM (P) LTD.,
OOPPOOTTIL BUILDINGS, KOTTAYAM
REP. BY ITS DIRECTOR MR.A.JACOB.
BY ADV. SRI.RAMESH CHERIAN JOHN
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER (ASST),
SPECIAL CIRCLE, KOTTAYAM.
2. THE KERALA SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM.
BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21-05-2012,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 19619 of 2010 (B)
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT-P1:TRUE COPY OF THE NOTIFICATION NAMELY SRO 695/2003.
EXHIBIT-P2:TRUE COPY OF THE NOTIFICATION NAMELY SRO 316/05 DATED
31.03.2005.
EXHIBIT-P3:TRUE COPY OF THE ORDER OF ASSESSMENT DATED 09.02.2005.
EXHIBIT-P4:TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER
(APPEALS) DATED 01.03.2006.
EXHIBIT-P5:TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED
06.04.2009.
EXHIBIT-P6:TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED
31.07.2009.
EXHIBIT-P7:TRUE COPY OF THE RECTIFICATION PETITION
DATED O3.09.2009 FOR THE ASSESSMENT YEAR 2000-O1.
EXHIBIT-P7(1):TRUE COPY OF THE RECTIFICATION PETITION
DATED O3.09.2009 FOR THE ASSESSMENT YEAR 2002-O3.
EXHIBIT-P7(2):TRUE COPY OF THE RECTIFICATION PETITION
DATED O3.09.2009 FOR THE ASSESSMENT YEAR 2003-O4.
EXHIBIT-P8:TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED
16.11.2009.
EXHIBIT-P9:TRUE COPY OF THE ORDER OF ASSESSMENT DATED 29.09.2004
FOR THE ASSESSMENT YEAR 1999-2000.
RESPONDENTS' EXHIBITS: NIL
//TRUE COPY//
P A TO JUDGE
MNS/
P.R.RAMACHANDRA MENON, J.
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W.P.(c) No.19619 OF 2010
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Dated this the 21st day of May, 2012
JUDGMENT
The petitioner has approached this Court with the following prayers :
1. Issue a writ of certiorari or other appropriate direction quashing Ext.P6 order to the extent challenged and Ext.P8 order.
2. Issue a writ of mandamus or other appropriate direction to the 2nd respondent to rectify Ext.P6 order in the light of Ext.P7 series applications and grant refund of purchase tax paid on field latex, in the light of Ext.P1 & P2 notification, and in view of the judgment of the Hon'ble Supreme Court reported in 19 VST 84 and Ext.P5 order.
3. Issue any writ or direction this Hon'ble Court deems fit considering the facts and circumstances of the case.
2. When the matter is taken up for consideration, the learned counsel for the petitioner submits that the challenge is mainly with regard to Ext.P8 order passed by the second respondent, whereby the petition filed to rectify the defect was dismissed, declining interference. However, in WPC.No.19619/2010 2 respect of Ext.P6 order, which forms the root cause, the State has already preferred a revision before this Court as STR 138/10 and connected cases. It is also stated that a Division Bench of this Court considered the said cases and as per the judgment dated 09.04.2012 the order passed by the Tribunal has already been set aside, as a result of which nothing further remains for consideration in this writ petition. The writ petition is closed accordingly.
P.R.RAMACHANDRA MENON JUDGE sv.
WPC.No.19619/2010 2