Kerala High Court
The Commercial Tax Officer vs S.Najeem on 5 October, 2016
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
THURSDAY, THE 19TH DAY OF JULY 2018 / 28TH ASHADHA, 1940
W.A.No.230 of 2017
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AGAINST THE JUDGMENT IN W.P(C).NO.10979/2014-V DATED 05.10.2016
OF HIGH COURT OF KERALA.
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APPELLANT(S)/RESPONDENTS IN THE WRIT PETITION:-
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1. THE COMMERCIAL TAX OFFICER, ANCHAL,
KOLLAM DISTRICT 691 306.
2. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES,
ASRAMOM, KOLLAM 691 002.
3. THE DEPUTY TAHSILDAR,
REVENUE RECOVERY, TALUK OFFICE, VARKALA,
THIRUVANANTHAPURAM DISTRICT - 695 141.
BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN.
RESPONDENT(S)/ PETITIONERS IN THE WRIT PETITION:-
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1. S.NAJEEM
SAJEER MANZIL, NAVAIKULAM,
THIRUVANANTHAPURAM - 695 603.
2. S.SAJEEV
SAJEER MANZIL, NAVAIKULAM,
THIRUVANANTHAPURAM - 695 603.
R1 & R2 BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19-07-2018,
ALONG WITH W.A.NO.249 OF 2017 & CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:-
'C.R.'
K. Vinod Chandran & Ashok Menon, JJ
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W.A.Nos.230/2017, 249/2017, 294/2017, 453/2017, 458/2017,
545/2017, 547/2017, 551/2017, 553/2017, 554/2017,
556/2017, 557/2017, 562/2017, 588/2017, 606/2017,
611/2017, 613/2017, 628/2017, 632/2017, 634/2017,
635/2017, 637/2017, 642/2017, 644/2017, 651/2017,
660/2017, 661/2017, 662/2017, 664/2017, 670/2017,
672/2017, 673/2017, 674/2017, 677/2017, 681/2017,
683/2017, 686/2017, 690/2017, 691/2017, 695/2017,
710/2017, 713/2017, 742/2017, 743/2017, 745/2017,
748/2017, 749/2017, 758/2017, 790/2017, 803/2017,
853/2017, 938/2017, 1016/2017, 1018/2017, 1034/2017,
1085/2017, 1126/2017, 1161/2017, 1216/2017, 1218/2017 &
1237/2017.
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Dated this the 19th day of July, 2018
JUDGMENT
Vinod Chandran, J The impugned judgments in the above appeals disposed of a batch of writ petitions as also writ petitions, individually, filed by the assessee-petitioners against notices issued for assessment under the Kerala Value Added Tax Act, 2003 (for brevity b