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M/S.WESTERN DOORS & PLYWOODS versus THE INTELLIGENCE INSPECTOR

High Court of Kerala

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M/S.WESTERN DOORS & PLYWOODS v. THE INTELLIGENCE INSPECTOR - WP(C) No. 33681 of 2005(I) [2007] RD-KL 5682 (19 March 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 33681 of 2005(I)

1. M/S.WESTERN DOORS & PLYWOODS,
... Petitioner

Vs

1. THE INTELLIGENCE INSPECTOR,
... Respondent

2. THE COMMERCIAL TAX OFFICER,

For Petitioner :DR.K.B.MUHAMED KUTTY (SR.)

For Respondent : No Appearance

The Hon'ble MR. Justice K.BALAKRISHNAN NAIR

Dated :19/03/2007

O R D E R

K.BALAKRISHNAN NAIR, J.

W.P.(C) No.33681 of 2005

Dated this the 19th day of March, 2007.



JUDGMENT

The point raised by the petitioner is covered by a decision of this Court in O.P.No.434 of 1996 and connected cases. Accordingly the demand for entry tax is unjustified. If the petitioner has got any claim for refund of the amount paid as entry tax, it may move the competent authority, and in that event the competent authority will consider and pass orders on that claim within one month from the date of production of a copy of this judgment. Demand for entry tax is quashed. The writ petition is allowed as above. K.BALAKRISHNAN NAIR, Judge. vns.


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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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