Kerala High Court
Nature Zone Resorts & Hotels Pvt. Ltd vs State Tax Officer (Wc & Lt) on 14 March, 2019
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940
WP(C).No.19560 of 2018
PETITIONER:
NATURE ZONE RESORTS & HOTELS PVT. LTD.
(ERSTWHILE), PULIPPARA, MUNNAR, REPRESENTED BY ITS
DIRECTOR, SAJEEV NAIR, VII/528-A, KEDARAM, KUNDANNUR,
MARADU, ERNAKULAM, PIN-682 304.
BY ADVS.
SRI.U.BALAGANGADHARAN
SRI.V.JAYANANDAKUMAR
RESPONDENTS:
1 STATE TAX OFFICER (WC & LT),
STATE G S T DEPARTMENT, IDUKKI AT KATTAPPANA,
IDUKKI DIST., PIN-695 541.
2 THE COMMISSIONER
STATE GST DEPARTMENT, THIRUVANANTHAPURAM,
PIN-695 002.
3 STATE OF KERALA
REPRESENTED BY SECRETARY (TAXES),THIRUVANANTHAPURAM,
PIN-695 001.
4 CENTRAL BOARD OF EXCISE CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI, PIN-110 001.
OTHER PRESENT:
SMT.M.M JASMINE, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.19560/2018 2
J U D G M E N T
This writ petition is filed challenging Ext.P1 assessment order in the light of the 101st amendment to the Constitution.
This issue is covered against the petitioner in the light of the common judgment of this Court in W.P.(C) No.11335 of 2018 and connected cases dated 11.01.2019.
Accordingly, this writ petition is dismissed.
A.MUHAMED MUSTAQUE JUDGE smp W.P.(C) No.19560/2018 3 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32063405703/13-14 DATED 31.3.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4.4.2018 IN WP(C) NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.
RESPONDENTS' EXHIBITS: NIL.
True Copy P.S to Judge smp