Kotak Mahindra Bank Ltd vs The Commissioner Of Commercial … on 24 September, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 26856 of 2009(B)


1. KOTAK MAHINDRA BANK LTD.,
                      ...  Petitioner

                        Vs



1. THE COMMISSIONER OF COMMERCIAL TAXES,
                       ...       Respondent

                For Petitioner  :SMT.S.K.DEVI

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :24/09/2009

 O R D E R
                     C.K.ABDUL REHIM, J.
                     ------------------------------
                  W.P.(C).No.26856 OF 2009
                     ------------------------------
         Dated this the 24th day of September, 2009

                         J U D G M E N T

———————-

1. The petitioner Bank is a registered dealer under the

provisions of the Kerala Value Added Tax Act, 2003. The

petitioner Bank had filed an application under Section 94 of the

Act before the respondent, seeking clarification with respect to

rate of tax applicable on gold bullion bars, which is an item dealt

with by the petitioner Bank. It is submitted that the respondent

had already conducted hearing on the said petition, on

20.12.2008, as evidenced by Ext.P1 hearing notice. Since orders

are not issued on the said application the petitioner is put to

prejudice, because steps for finalisation of assessment has

already been initiated, is the complaint. The petitioner submits

that no further hearing is required on the application, which is

recorded.

2. Under the above circumstances the writ petition is

disposed of directing the respondent to pass orders on the

application filed by the petitioner under Section 94 of the KVAT

Act, as early as possible, at any rate within a period of one month

from the date of receipt of a copy of this judgment.

C.K.ABDUL REHIM, JUDGE.

okb