M/S. Sun Power Cement Companu Pvt Ltd vs The Deputy Commissioner (Appeals) on 27 May, 2019

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Kerala High Court

M/S. Sun Power Cement Companu Pvt Ltd vs The Deputy Commissioner (Appeals) on 27 May, 2019

Bench: S.V.Bhatti

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                  THE HONOURABLE MR.JUSTICE S.V.BHATTI

           MONDAY, THE 27TH DAY OF MAY 2019 / 6TH JYAISHTA, 1941

                           WP(C).No. 11307 of 2019



PETITIONER/S:


                M/S. SUN POWER CEMENT COMPANU PVT LTD
                NIDA,WISE PARK, KANJIKODE, PALAKKAD-678 621 REPRESENTED
                BY ITS GENERAL MANAGER, S.R.AYYAR, S/O. SUBRAMANI
                AYYAR, AGED 74 YEARS, RESIDING AT 248/52,
                AMBADY,PAVAKULAM ROAD, EDAPPALLAY ERNAKULAM
                DISTRICT

                BY ADVS.
                SRI.C.A.CHACKO
                SMT.C.M.CHARISMA
                SMT.MEGHA K.XAVIER




RESPONDENT/S:
      1       THE DEPUTY COMMISSIONER (APPEALS)
              DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD -680 001

       2        THE ASSISTANT COMMISSIONER (ASSESSMENT),
                DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE,
                PALAKKAD -680 001



OTHER PRESENT:
             GP. DR. THUSHARA JAMES


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2019,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No. 11307/2019
                                    -2-




                               JUDGMENT

Heard Adv.C.M. Charisma, the petitioner's counsel and Dr. Thushara James, the learned Government Pleader for respondents.

2. The learned counsel appearing for the parties submit that the prayer in the writ petition is substantially covered by the orders of this Court: one reported in Steel Industrials Kerala Ltd. v. Assistant Commissioner [2005 (4) KLT 81] and another unreported judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018.

3. The statement of the counsel is placed on record and accepted. I have perused the decisions on which the counsel have referred to and am satisfied that by following the view taken in the aforementioned cases the writ petition can be disposed of.

4. The writ petition is accordingly disposed of in terms of the judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018. W.P.(C) No. 11307/2019 -3- For convenience the Registry is directed to enclose a copy of the judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018.

Sd/-

S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 4/10/2016 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 4/10/2016 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 28/2/2017 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 28/9/2017 ISSUED BY 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P5 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P1 EXHIBIT P6 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P2 EXHIBIT P7 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P3 W.P.(C) No. 11307/2019 -4- EXHIBIT P8 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT AGAINST EXT.P4 EXHIBIT P9 TRUE COPY OF ORDER OF 1ST RESPONDENT DATED 6/6/18 EXHIBIT P10 TRUE COPY OF SRO NO.315/2016 PUBLISHED IN KERALA GAZETTE

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