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Satyam Audios vs Commercial Tax Officer
2024 Latest Caselaw 27366 Ker

Citation : 2024 Latest Caselaw 27366 Ker
Judgement Date : 11 September, 2024

Kerala High Court

Satyam Audios vs Commercial Tax Officer on 11 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                             2024:KER:69165

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                   PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

   WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946

                          WP(C) NO. 31731 OF 2015

PETITIONER:

            SATHYAM AUDIOS,
            XL/1260, T.D. ROAD, ERNAKULAM, PIN - 682 011,
            REPRESENTED BY SRI.A.G.PREMACHANDRN, PROPRIETOR.


            BY ADVS.
            VIJAYAN. K.U.
            K.V.VIMAL




RESPONDENTS:

    1       COMMERCIAL TAX OFFICER,
            IIIRD CIRCLE, COMMERCIAL TAXES, ERNAKULAM,
            KOCHI-682 018.

    2       INSPECTING ASSISTANT COMMISSIONER,
            ERNAKULAM AT KAKKANAD OR ANY OFFICER ACTING UNDER HIM,
            PIN - 682 030.

            BY SMT.JASMINE M M, GP


     THIS     WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
11.09.2024, ALONG WITH WP(C).5175/2016, 6547/2017 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.31731/2015 AND CONNECTED CASES

                               2

                                             2024:KER:69165



          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

           THE HONOURABLE MR. JUSTICE GOPINATH P.

  WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA,

                              1946

                   WP(C) NO. 5175 OF 2016

PETITIONER:

          SATYAM AUDIOS,
          XL/1260,T.D ROAD, ERNAKULAM, PIN - 682 011,
          REPRESENTED BY SRI. A.G PREMACHANDRAN,
          PROPRIETOR.


          BY ADVS.
          SRI.VIJAYAN. K.U.
          SRI.K.V.VIMAL




RESPONDENTS:

    1     COMMERCIAL TAX OFFICER,
          IIIRD CIRCLE ,COMMERCIAL TAXES, ERNAKULAM,
          KOCHI - 682 018.

    2     INSPECTING ASSISTANT COMMISSIONER,
          COMMERCIAL TAXES, ERNAKULAM,KAKKANAD,
          KOCHI - 682 030.

          BY SMT.JASMINE M M, GP


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.09.2024, ALONG WITH WP(C).31731/2015 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.31731/2015 AND CONNECTED CASES

                              3

                                             2024:KER:69165



          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

           THE HONOURABLE MR. JUSTICE GOPINATH P.

  WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA,

                             1946

                   WP(C) NO. 6547 OF 2017

PETITIONER:

          SATYAM AUDIOS,
          XL/1260, T.D.ROAD, ERNAKULAM, PIN - 682 011,
          REPRESENTED BY SRI A.G.PREMACHANDRAN, PROPRIETOR.


          BY ADV SRI.VIJAYAN. K.U.


RESPONDENTS:

    1     COMMERCIAL TAX OFFICER IIIRD CIRCLE,
          COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 018.

    2     INSPECTING ASSISTANT COMMISSIONER,
          COMMERCIAL TAXES, ERNAKULAM, KAKKANAD,
          KOCHI - 682 030.

          BY SMT.JASMINE M M, GP


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.09.2024, ALONG WITH WP(C).31731/2015 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.31731/2015 AND CONNECTED CASES

                               4

                                             2024:KER:69165



          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

           THE HONOURABLE MR. JUSTICE GOPINATH P.

  WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA,

                              1946

                   WP(C) NO. 7577 OF 2016

PETITIONER:

          SATYAM AUDIOS,
          XL/1260, T.D.ROAD, ERNAKULAM, PIN - 682 011,
          REPRESENTED BY SRI.A.G.PREMACHANDRAN, PROPRIETOR.


          BY ADVS.
          SRI.VIJAYAN. K.U.
          SRI.K.V.VIMAL




RESPONDENTS:

    1     COMMERCIAL TAX OFFICER,
          IIIRD CIRCLE, COMMERCIAL TAXES, ERNAKULAM,
          KOCHI - 682 018.

    2     INSPECTING ASSISTANT COMMISSIONER,
          COMMERCIAL TAXES, ERNAKULAM, KAKKANAD,
          KOCHI -682 030.

          BY SMT.JASMINE M M, GP


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.09.2024, ALONG WITH WP(C).31731/2015 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.31731/2015 AND CONNECTED CASES

                               5

                                             2024:KER:69165



          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

           THE HONOURABLE MR. JUSTICE GOPINATH P.

  WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA,

                              1946

                   WP(C) NO. 13255 OF 2016

PETITIONER:

          SATHYAM AUDIOS,
          XL/1260, TD ROAD, ERNAKULAM, PIN - 682 011,
          REPRESENTED BY SRI.A.G. PREMACHANDRAN,
          PROPRIETOR.


          BY ADVS.
          SRI.VIJAYAN. K.U.
          SRI.K.V.VIMAL




RESPONDENTS:

    1     COMMERCIAL TAX OFFICER,
          IIIRD CICLE, COMMERCIAL TAXES, ERNAKULAM,
          KOCHI - 682 018.

    2     INSPECTING ASSISTANT COMMISSIONER,
          ERNAKULAM AT KAKKANAD OR ANY OFFICER ACTING UNDER
          HIM, PIN - 682 030.


          BY SMT.JASMINE M M, GP
     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.09.2024, ALONG WITH WP(C).31731/2015 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.31731/2015 AND CONNECTED CASES

                              6

                                             2024:KER:69165



          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

           THE HONOURABLE MR. JUSTICE GOPINATH P.

  WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA,

                             1946

                   WP(C) NO. 34197 OF 2018

PETITIONER:

          SATYAM AUDIOS,
          XL/1260,T.D.ROAD,ERNAKULAM, PIN - 682 011,
          REPRESENTED BY SRI. A.G. PREMACHANDRAN,
          PROPRIETOR.


          BY ADVS.
          VIJAYAN. K.U.
          SRI.K.V.VIMAL



RESPONDENTS:

    1     COMMERCIAL TAX OFFICER,
          IIIRD CIRCLE,COMMERCIAL TAXES, ERNAKULAM,
          KOCHI - 682 018.

    2     INSPECTING ASSISTANT COMMISSIONER,
          COMMERCIAL TAXES, ERNAKULAM, KAKKANAD,
          KOCHI - 682 030 (OR ANY AUTHORITY ACTING UNDER
          HIM).

          BY SMT.JASMINE M M, GP


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.09.2024, ALONG WITH WP(C).31731/2015 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.31731/2015 AND CONNECTED CASES

                                   7

                                                       2024:KER:69165



                             JUDGMENT

[WP(C) Nos.31731/2015, 5175/2016, 7577/2016, 13255/2016,

6547/2017 and 34197/2018]

The learned counsel for the petitioners would submit that

these writ petitions are not pressed.

In the light of the submission made by the learned counsel

for the petitioners, these writ petitions are dismissed as not pressed.

Sd/-

GOPINATH P. JUDGE DK

 
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