M/S Elite Associates v. Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 9TH DAY OF FEBRUARY 2015/20TH MAGHA, 1936 WP(C).No. 4015 of 2015 (B) --------------------------- PETITIONER :

--------------------- M/S. ELITE ASSOCIATES DOOR NO. 40/9262, MAYUR BUSINESS CENTRE 3RD FLOOR, CHITTOOR ROAD, PULLEPADY JUNCTION ERNAKULAM-682035, REPRESENTED BY ITS PROPRIETOR JIMMY ELIAS, AGED 56 YEARS.

BY ADVS.SRI.SUNIL NAIR PALAKKAT SRI.K.N.ABHILASH RESPONDENTS :

---------------------------

1. ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 039.

2. COMMERCIAL TAX OFFICER COMMERCIAL TAXES OFFICE OF THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, ERNAKULAM-682018.

R1 & R2 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 4015 of 2015 (B) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT. P1:- TRUE COPY OF THE RETURN SUBMITTED IN FORM NO. 10 UNDER RULE 22 (1) OF THE KERALA VALUE ADDED TAX RULE. EXT. P2:- TRUE COPY OF THE NOTICE DATED 1/10/2014 ISSUED BY THE RESPONDENT.

EXT. P3:- PHOTOSTAT COPY OF THE STATEMENT OF OBJECTIONS SUBMITTED BY THE PETITIONER DTD. 6/11/2014.

EXT. P4:- PHOTOSTAT COPY OF THE ORDER NO.32071764287/2012-13 DATED 30/10/2014 PASSED BY THE 2ND RESPONDENT.

EXT. P5:

TRUE COPY OF THE FIR DTD. 9/1/2015 IN CRIME NO. 42/2015 OF CENTRAL POLICE STATION, ERNAKULAM.

EXT. P6:- PHOTOSTAT COPY OF THE APPEAL DTD. 15/12/2014. EXT. P7:- TRUE COPY OF THE PROCEEDINGS OF THE APPELLATE AUTHORITY IN ORDER NO KVATA 3385/14 DTD. 29/12/2014.

EXT. P8:- PHOTOSTAT COPY OF THE NOTICE DTD. 7/1/2015 ISSUED BY AUTHORIZED OFFICER INSPECTING ASSISTANT COMMISSIONER (IN CHARGE) COMMERCIAL TAXES, ERNAKULAM.

RESPONDENT(S)' EXHIBITS : NIL ----------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No.4015 of 2015 (B) ............................................... Dated this the 9th day of February, 2015

JUDGMENT

The learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file a fresh writ petition incorporating a challenge against Ext.P7 order. Permission is granted and the writ petition is dismissed as withdrawn without prejudice to the petitioner to file a fresh writ petition challenging Ext.P7 order.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/09/02/