South Indian Rubber Company vs State Of Kerala
2024 Latest Caselaw 13663 Ker

Kerala High Court

South Indian Rubber Company vs State Of Kerala on 27 May, 2024

Author: P Gopinath

Bench: P Gopinath

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
             THE HONOURABLE MR. JUSTICE GOPINATH P.
   MONDAY, THE 27TH DAY OF MAY 2024 / 6TH JYAISHTA, 1946
                      WP(C) NO. 20209 OF 2016
PETITIONER/S:

         SOUTH INDIAN RUBBER COMPANY
         KARIMBA P.O., PALAKKAD - 678 597, REPRESENTED BY
         ITS MANAGING PARTNER, EMMANUEL THOMAS, S/O.LATE
         K.C.THOMAS, AGED 53 YEARS.

         BY ADV SRI.JACOB SEBASTIAN



RESPONDENTS:

    1    STATE OF KERALA
         REPRESENTED BY SECRETARY TO GOVERNMENT,
         DEPARTMENT OF REVENUE, SECRETARIAT, TRIVANDRUM -
         695 001.

    2    THE ASSISTANT COMMISSIONER ASSESSMENT
         SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD - 678
         001.

         BY ADVS.
         SMT. THUSHARA JAMES - SR.GOVERNMENT PLEADER




THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.05.2024,     THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C)No.20209/2016                   2

                            JUDGMENT

The learned counsel for the petitioner submits that the writ

petition has become infructuous.

Accordingly, the writ petition is dismissed as infructuous.

GOPINATH P. JUDGE acd

APPENDIX OF WP(C) 20209/2016

PETITIONER EXHIBITS

P1 A TRUE COPY OF THE APPLICATION FOR REFUND SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ON JUNE 16, 2014.

P2 A TRUE COPY OF THE REMINDER TO EXHIBIT P1.

P3 A TRUE COPY OF THE NOTICE DATED 5 AUGUST 2015 ISSUED BY THE 2ND RESPONDENT.

P4 A TRUE COPY OF THE REPLY OF THE PETITIONER TO EXHIBIT P3.

P5 A TRUE COPY OF THE LETTER DATED DECEMBER 8, 2015 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

P6 A TRUE COPY OF THE LETTER DATED FEBRUARY 22, 2016 ISSUED BY THE 2ND RESPONDENT.

P7 A TRUE COPY OF THE RELEVANT LETTER IN THE LOCAL DELIVERY BOOK OF THE PETITIONER DATED FEBRUARY 29, 2016.

P8 COPY OF THE CIRCULAR DATED JUNE 4, 2012 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES.