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M/S.COCHIN CEMENTS LTD., 8/1072 versus THE ASSISTANT COMMISSIONER (ASSMT)

High Court of Kerala

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M/S.COCHIN CEMENTS LTD., 8/1072 v. THE ASSISTANT COMMISSIONER (ASSMT) - WP(C) No. 20885 of 2007(J) [2007] RD-KL 12997 (13 July 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 20885 of 2007(J)

1. M/S.COCHIN CEMENTS LTD., 8/1072,
... Petitioner

Vs

1. THE ASSISTANT COMMISSIONER (ASSMT),
... Respondent

2. THE DEPUTY COMMISSIONER,

3. THE STATE OF KERALA, REPRESENTED BY

For Petitioner :SRI.V.P.SUKUMAR

For Respondent : No Appearance

The Hon'ble the Chief Justice MR.H.L.DATTU The Hon'ble MR. Justice K.T.SANKARAN

Dated :13/07/2007

O R D E R

H.L. DATTU, C.J. & K.T. SANKARAN, J.

................................................................................... W.P.(C) No. 20885 OF 2007 ...................................................................................

Dated this the 13th July, 2007



J U D G M E N T

H.L. Dattu, C.J.: The subject matter of this writ petition is under the provisions of the Kerala General Sales Tax Act. The assessment year in question is 2001-02. In this Writ Petition, the petitioner calls in question the legality or otherwise of a the show cause notice issued by the respondents for the purpose of re-assessment.

2. We do not intend to entertain this Writ Petition, for the reason, what is questioned by the petitioner in this petition is a show cause notice issued by the respondent, assessing authority, inter alia directing the petitioner to show cause why the re-assessment proceedings should not be initiated and completed, since in its opinion the whole or part of the turnover of the dealer for the assessment year 2001-2002 has escaped assessment to tax. In matters of this nature, the High Court can exercise its jurisdiction, only when a question of infringement of fundamental right arises or where on the undisputed facts the taxing authorities are shown to have assumed jurisdiction which they do not possess. We do not find these elements in the pleadings filed before this court. W.P.(C) No. 20885 OF 2007 2

3. In that view of the matter, without going into the details of the subject matter of this Writ Petition, it is rejected. I.A.No. 9531 of 2007 is also disposed of. Ordered accordingly. H.L. DATTU, CHIEF JUSTICE. K.T. SANKARAN,

JUDGE.

lk


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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