Over 2 lakh Indian cases. Search powered by Google!

Case Details

C.M.ABDUL KHADER, C.M.A. RICE MILL versus THE SALES TAX OFFICER, III CIRCLE

High Court of Kerala

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


C.M.ABDUL KHADER, C.M.A. RICE MILL v. THE SALES TAX OFFICER, III CIRCLE - WP(C) No. 25078 of 2005(I) [2007] RD-KL 5527 (16 March 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 25078 of 2005(I)

1. C.M.ABDUL KHADER, C.M.A. RICE MILL,
... Petitioner

Vs

1. THE SALES TAX OFFICER, III CIRCLE,
... Respondent

2. THE DEPUTY TAHSILDAR, (REVENUE RECOVERY)

3. THE STATE OF KERALA, REPRESENTED BY

For Petitioner :SRI.K.MOHANAKANNAN

For Respondent : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

Dated :16/03/2007

O R D E R

C.N.RAMACHANDRAN NAIR, J.

WP(C) No. 25078 of 2005 I

Dated, this the 16th day of March, 2007



J U D G M E N T

Even though petitioner has produced Ext.P1 and stated that there is no balance sales tax due for the year 1999-2000, learned Government Pleader pointed out that assessment was revised under Sec. 19(1) and petitioner was issued revised order based on which demand is raised. It is obvious from Ext.P1 that assessment is defective because exemption on purchase turnover of paddy under Sec. 5A was wrongly granted to the petitioner. In the circumstance, writ petition is devoid of any merit and is dismissed. It is for the petitioner to collect revised order from the Office of 1st respondent, if petitioner has not got it, and file appeal. Since the demand is prima facie tenable, petitioner is liable to make payment and if petitioner succeeds in appeal, petitioner can claim refund with interest.

(C.N.RAMACHANDRAN NAIR, JUDGE.)

jg


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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.