IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 876 of 2007(D)
1. M/S.M.A.CERAMICS (P) LTD.,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER,
... Respondent
2. THE COMMERCIAL TAX INSPECTOR,
3. THE COMMISSIONER OF COMMERCIAL TAXES,
4. STATE OF KERALA, REPRESENTED BY
For Petitioner :SRI.BOBBY JOHN
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :05/10/2009
O R D E R
ANTONY DOMINIC,J.
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W.P.(C).No.876 OF 2007
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Dated this the 5th day of October, 2009.
JUDGMENT
In this writ petition prayer sought by the petitioner is
against Ext.P1 and to declare that Ext.P6 circular is illegal.
A further direction to the first respondent to permit the
petitioner to transport ceramic tiles without insisting on
payment of advance tax was also sought for.
2. In so far as the challenge against Circular
No.50/2006(Ext.P6) is concerned, the challenge against the
said circular has already been rejected by this court in the
judgment reported in Fantacy Sales Corporation V. Sales
Tax Inspector (2007(2) KLT 174).
3. In so far as the remaining prayers sought for are
concerned, by the interim order dated 8.1.2007 ,
respondents 1 and 2 were directed to permit the
petitioner to transport the goods covered by the invoices
WP(c).No.876/07 2
to his business premises without insisting on documents of
advance tax, on the petitioner executing self bonds. It is
stated that accordingly goods were transported executing
self bonds. Now what remains is that, the matter needs to be
adjudicated, which shall be done by the first respondent.
4. It is clarified that it will be open to the first
respondent to complete the adjudication in the matter with
notice to the petitioner and as expeditiously as possible.
Writ Petition is disposed of as above.
(ANTONY DOMINIC)
JUDGE
vi/
WP(c).No.876/07 3