Muhammed Ansari vs The Commercial Tax Officer
2022 Latest Caselaw 7695 Ker

                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

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