Jilmon John vs State Tax Officer (Wc) on 24 February, 2020

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Kerala High Court

Jilmon John vs State Tax Officer (Wc) on 24 February, 2020

Bench: A.Muhamed Mustaque

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

    MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941

                       WP(C).No.3001 OF 2020(A)


PETITIONER:

               JILMON JOHN,
               AGED 54 YEARS,
               MADATHIL HOUSE, MANAKKADU.P.O.,
               THODUPUZHA, IDUKKI DISTRICT.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON
               SMT.K.KRISHNA

RESPONDENTS:

      1        STATE TAX OFFICER (WC),
               SGST DEPARTMENT, IDUKKI AT KATTAPPANA-685 508.

      2        ASST. COMMISSIONER OF STATE TAX,
               SGST DEPARTMENT, IDUKKI AT KATTAPPANA-685 508.

      3        STATE OF KERALA,
               REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
               GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001.




               SMT.THUSHARA JAMES, GOVERNMENT PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.3001 OF 2020(A)         2




                                JUDGMENT

Dated this the 24th day of February 2020 The Petitioner approached this Court challenging Ext.P3 order dated 12.03.2019. According to the petitioner, the assessment itself is barred by limitation as it pertains to the year 2011-12. Learned counsel for the petitioner relies upon the judgment of this Court in Baiju A.A. and others v. State Tax Officer and others [2020(1) KHC 39] in that regard.

2. In the light of the above judgment the issue is covered in favour of the petitioner. Holding that the assessment is barred by limitation, the impugned demand is set aside.

The Writ Petition is disposed of accordingly.

Sd/-

A.MUHAMED MUSTAQUE JUDGE MJL WP(C).No.3001 OF 2020(A) 3 APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 1.2.2019. EXHIBIT P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 2.3.2019. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 12.3.2019.

EXHIBIT P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 13.4.2019. EXHIBIT P4(a) COPY OF JUDGMENT IN W.A.NO.1013/2015 OF THIS HON'BLE COURT DATED 22.11.2016. EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 17.1.2020.

RESPONDENTS' EXHIBITS    :   NIL

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