IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 2458 of 2005(P)
1. K.P.DAVIS, PROPRIETOR,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. ASST. COMMISSIONER(ASSMT),
For Petitioner :SMT.USHA RAVINDRAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :17/09/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 2458 OF 2005
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DATED THIS, THE 17TH DAY OF SEPTEMBER, 2010.
J U D G M E N T
Petitioner, who is running a bar attached hotel and an assessee under
the second respondent, is mainly challenging the realisation of interest and
registration renewal fee along with the compounding fee, also raising a
challenge against the mandate under Section 23(3)(B) of the Kerala
General Sales Tax Act.
2. It is brought to the notice of this Court on the part of the learned
Government Pleader that the challenge raised against the above provision is
not liable to be entertained by virtue of the authoritative pronouncement of
law by a Division Bench of this Court as per the decision reported in
Narani Stores v. State of Kerala (2001(2) KLT 378).
3. When the matter was admitted by this Court, coercive proceedings
were intercepted granting an interim stay, which however, got expired and
later it was revived and extended for a period of three months as per order
dated 3.10.2005 passed in I.A. 14105 of 2005, which was never extended
thereafter. There is no representation for the petitioner as well. In the said
circumstance, the writ petition is dismissed for default.
P.R. RAMACHANDRA MENON,
(JUDGE)
KNC/-