High Court Kerala High Court

Ms.Moms Rubbers vs Com.Tax Officer 1: Iii Circle on 24 September, 2008

Kerala High Court
Ms.Moms Rubbers vs Com.Tax Officer 1: Iii Circle on 24 September, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 27974 of 2008(E)


1. MS.MOMS RUBBERS, 11/80A, BEYPORE  NORTH,
                      ...  Petitioner

                        Vs



1. COM.TAX OFFICER 1: III CIRCLE, KOZHIKODE
                       ...       Respondent

2. SPL.TEAM CONSTITUTED U/S. 17D OF KGST

                For Petitioner  :SRI.P.RAGHUNATH

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :24/09/2008

 O R D E R
                         K. M. JOSEPH, J.
                  --------------------------------------
                   W.P.C. NO. 27974 OF 2008 E
                   --------------------------------------
               Dated this the 24th September, 2008

                             JUDGMENT

The Writ Petition is filed seeking the following reliefs:

“a) Issue a writ of certiorari quashing the

originals of Exts.P4, P6 and P7 orders passed

without considering the claim of exemption available

to the petitioner.

b) Issue a writ of mandamus directing the first

respondent to dispose of Exts.P3 and P5

applications.”

2. According to petitioner, there was an appellate order

which has not been given effect to by the assessing authority in

the matter of giving exemption which, essentially has resulted in

the passing of Exts.P4, P6 and P7 which are orders of

assessment for various years. Petitioner has preferred Exts.P3

and P5. Ext.P3 is an application praying that effect may be

given to the appellate order and Ext.P5 is an application seeking

rectification of Ext.P4 order.

WPC.27974/08 E 2

3. I heard the learned counsel appearing for the petitioner

and the learned Government Pleader. The Writ Petition is

disposed of directing the first respondent to consider and take a

decision on Exts.P3 and P5 applications in accordance with law,

as early as possible and, at any rate, within a period of two

weeks from the date of receipt of a copy of this Judgment. I

leave open the contentions of the petitioner.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

//True Copy//
PS to Judge