Thomas Thaliath vs The State Tax Officer
2023 Latest Caselaw 204 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944
                        WP(C) NO. 26475 OF 2018
PETITIONER/S:

            THOMAS THALIATH
            THALIYATH ENTERPRISES, CHAKKARAPARAMBU,THAMMANAM P.O,
            ERNAKULAM DISTRICT,PIN-682 032.
            BY ADV SRI.R.MURALEEDHARAN


RESPONDENT/S:

    1       THE STATE TAX OFFICER
            2ND CIRCLE, MATTANCHERRY,DEPARTMENT OF COMMERCIAL
            TAXES,COCHIN, PIN - 682 002.
    2       THE COMMISSIONER OF STATE TAXES
            TAX TOWER, KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM
            -695 002.
    3       STATE OF KERALA
            REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES
            DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM,
            PIN-695 002.
    4       CENTRAL BOARD OF EXCISE CUSTOMS
            DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT
            OF INDIA, NEW DELHI -110 001.
    5       THE INSPECTING ASSISTANT COMMISSIONER
            DEPARTMENT OF COMMERCIAL TAXES, TAX
            COMPLEX,MATTANCHERY, COCHIN, PIN -682 002.



            ADV. SREELAL WARRIER (SC) ,
            ADV. THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 26475 OF 2018                   2



                                    JUDGMENT

This matter stands covered against the petitioner

by virtue of the judgment of a Division Bench of this

Court in Sheen Golden Jewels (India) Pvt. Ltd. v.

The State Tax Officer (IB)-1 and others. Therefore,

the writ petition will stand dismissed in the light of the

judgment dated 30.11.2022 in W.A. No.747/2019 Sheen

Golden Jewels (India) Pvt. Ltd. (Supra).

Since the matter has been pending before this Court, the

petitioner in this case shall be given eight weeks' time

from today to either file reply to notice issued to him or to file

appeal against the impugned order of assessment.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 26475/2018

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.25(1) FOR THE YEAR 2012-2013, DATED 04.07.2018