Kalari Kovilakam v. The Commercial Tax Officer (Wc & Lt)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 27TH DAY OF FEBRUARY 2015/8TH PHALGUNA, 1936 WP(C).No. 6117 of 2015 (L) --------------------------- PETITIONER:

-------------------- KALARI KOVILAKAM A UNIT OF ESCAPADE RESORTS (P) LTD., KOVILAKAM MUKKU KOLLENGODE, PALAKKAD-678506 REPRESENTED BY ITS DIRECTOR, MR. MICHAEL DOMINIC. BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC RESPONDENTS:

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1. THE COMMERCIAL TAX OFFICER (WC & LT) COMMERCIAL TAXES, PALAKKAD-678 501.

2. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, PALAKKAD-678 501.

R BY GOVERNMENT PLEADER SMT. SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 6117 of 2015 (L) ------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1TRUE COPY OF ORDER DATED 29-10-2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN T.A.NOS. 26/2012 AND CONNECTED CASES.

EXHIBIT P2TRUE COPY OF ORDER DATED 18-12-2014 PASSED BY THE 1ST RESPONDENT.

EXHIBIT P3TRUE COPY OF ORDER DATED 20-12-2014 PASSED BY THE 1ST RESPONDENT.

EXHIBIT P4TRUE COPY OF THE INTERIM ORDER DATED 19-01-2015 PASSED BY THIS HONOURABLE COURT IN WPC NO. 1719/2015.

EXHIBIT P5TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 18-02-2015 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P6TRUE COPY OF THE NOTICE/REPLY DATED 23-02-2015 ISSUED TO THE RESPONDENTS.

RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- // TRUE COPY // P.A to Judge SB

K. VINOD CHANDRAN, J.

===================== W.P.(C) No.6117 of 2015 - L ====================== Dated this the 27th day of February, 2015

J U D G M E N T

The learned Counsel for the petitioner submits that, the challenge was against the notice under the Kerala Tax on Luxuries Act, 1976. It is also submitted that, subsequent to the filing of the writ petition, the Department had issued communication withdrawing such notice. Hence, leaving open the contentions of both sides, the writ petition would stand closed.

Sd/- K. VINOD CHANDRAN, JUDGE SB // true copy // P.A to Judge