M/S. Chiriyankandath Agencies vs The Commercial Tax Officer
2023 Latest Caselaw 4319 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
          THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
     FRIDAY, THE 31ST DAY OF MARCH 2023 / 10TH CHAITHRA, 1945
                      WP(C) NO. 15474 OF 2008
PETITIONER:

             M/S. CHIRIYANKANDATH AGENCIES
             II/552, VEZHAPARAMBIL LANE, LALOOR,, THRISSUR DT.,
             REPRESENTED BY ITS, MANAGING PARTNER C.D.JOHNY.
             BY ADVS.
             SRI.BOBBY JOHN
             SRI.P.N.DAMODARAN NAMBOODIRI


RESPONDENTS:

      1      THE COMMERCIAL TAX OFFICER
             O/O. THE ASSISTANT COMMISSIONER,
             COMMERCIAL TAXES, THRISSUR.
      2      STATE OF KERALA REPRESENTED BY
             THE SECRETARY TO GOVERNMENT, COMMERCIAL TAX,
             DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM.
      3      THE COMMISSIONER OF COMMERCIAL TAXES
             THIRUVANANTHAPURAM.


             BY SMT.RESHMITA RAMACHANDRAN, GP

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   31.03.2023,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) No.15474 of 2008

                                        2




                          MOHAMMED NIAS. C.P.,J
                                  -----------
                            WP(C) No.15474 of 2008
                             ------------------
                      Dated this the 31st day of March, 2023


                                  JUDGMENT

Learned counsel for the parties submit that the matter is covered

by the judgment of a Full Bench of this Court in WP(C)No.41172 of 2017

and connected matters. It is ordered that the findings and directions in

the said case will govern in this case as well.

Writ petition is disposed as above.

Sd/- MOHAMMED NIAS C.P., JUDGE

dlk/31.3.2023