IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
WP(C) NO. 20009 OF 2016
PETITIONER/S:
MUHAMMED ANSARI
AGED 42 YEARS
S/O. ABDUL AZEEZ, PROPRIETOR,
FORTUNE ASSOCIATES, HEAD OFFICE AT PANAMKAVU P.O,
CHIRAKKAL, KANNUR -670 011
BRANCH OFFICE AT MANJEPETTY, MUDDIKKAL P.O,
PERUMBAVOOR, ERNAKULAM TIN 32120565456
BY ADV SRI.C.K.SREEJITH
RESPONDENT/S:
1 THE COMMERCIAL TAX OFFICER
OFFICE OF DEPUTY COMMISSIONER, COMMERCIAL TAXES,
KANNUR 670 001.
2 COMMERCIAL TAX OFFICER,
SPECIAL CIRCLE, KANNUR 670 001.
3 THE STATE OF KERALA
REPRESENTED BY SECRETARY COMMERCIAL TAXES DEPARTMENT,
THIRUVANANTHAPURAM 695 001.
4 DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAX DEPARTMENT, KOZHIKODE 673 004.
5 INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAX DEPARTMENT, KANNUR 670 001
SMT.RESHMITHA RAMACHANDRAN, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20009 OF 2016 2
JUDGMENT
When this matter was taken up, the learned Government Pleader on instructions submitted that the second appeal preferred by the department as TA(DA) 242/2016 was dismissed and consequently, refund was granted to the petitioner vide order dated 7.9.2018.
In that view of the matter, nothing further survives in this writ petition. This writ petition is closed.
Sd/-
RAJA VIJAYARAGHAVAN V JUDGE sru WP(C) NO. 20009 OF 2016 3 APPENDIX OF WP(C) 20009/2016 PETITIONER EXHIBITS :
EXHIBIT P1 THE TRUE COPY OF THE CIRCULAR NO 20/2014 ISSUED BY THE COMMISSIONER.
EXHIBIT P2 THE TRUE COPY OF THE JUDGMENT IN W.P(C) NO 25097/2014 ON THE FILE OF HON'BLE HIGH COURT OF KERALA, ERNAKULAM DT 26/09/2014. EXHIBIT P3 THE TRUE COPY OF THE RECEIPT FOR PAYMENT OF SECURITY DEPOSIT.
EXHIBIT P4 THE TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT IMPOSING PENALTY ON THE PETITIONER. EXHIBIT P5 THE TRUE COPY OF THE APPEAL FILED IN FORM 29 ALONG WITH GROUNDS OF APPEAL BEFORE THE 4TH RESPONDENT.
EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE DEPARTMENT DT. 5/5/2016.
RESPONDENTS EXHIBITS : NIL