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High Court of KeralaWP(C)/20829/2015disposed of

K.M.Stores v. The Commercial Tax Officer

2015-07-10Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 10TH DAY OF JULY 2015/19TH ASHADHA, 1937 WP(C).No. 20829 of 2015 (C) ---------------------------- PETITIONER :

------------------------ KM. STORES, MAYANNUR, THRISSUR, REP. BY ITS PROPRIETOR, SRI.K.M.ANWAR.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, WADAKKANCHERY-680 502

2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, POOTHOLE, THRISSUR-680 001 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).NO.20829/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 02/12/2014.

P2 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 02/12/2014 P3 COPY OF THE RR NOTICE DATED 18/06/2015 FOR THE YEAR 2011-12 P4 COPY OF THE RR NOTICE DATED 18/06/2015 FOR THE YEAR 2012-13 RESPONDENT'S EXHIBITS:

NIL /TRUE COPY/ P.A.TO JUDGE sts

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 20829 of 2015 ------------------------------------------- Dated this the 10th day of July, 2015

J U D G M E N T

The petitioner impugns Exts.P1 & P2 assessment orders for the years 2011-12 & 2012-13. Petitioner submits that, the rate of tax applicable in respect of the products is 4% & 5%, in the light of the judgment of the hon'ble Supreme Court in M.P.Agencies V. State of Kerala (79 VST 337). He further submits that the judgment as above has been overlooked for assessment referred in Exts.P1 & P2. The judgment was rendered by the Supreme Court on 18.03.2015. The assessment has been communicated to the petitioner only on 27.03.2015.

2.

I am of the view that, the matter requires reconsideration in the light of the judgment of the hon'ble Supreme Court. Accordingly, Exts.P1 & P2 are set aside. The 1st respondent is directed to reconsider the matter in the light of the judgment, after issuing notice to the petitioner. This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.

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