IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 29945 of 2008(M)
1. M/S. CASINO HOTEL,
... Petitioner
Vs
1. THE STATE OF KERALA,
... Respondent
2. THE COMMERCIAL TAX OFFICER (WC & T),
For Petitioner :SRI.JOSEPH KODIANTHARA
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :23/10/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 29945 OF 2008 M
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Dated this the 23rd day of October, 2008
J U D G M E N T
I heard learned senior counsel for the petitioner
and learned government pleader. Both counsel do not
dispute that the questions raised in this writ petition are
covered by the virtue of the judgment of a learned single
Judge in Casino Hotel Vs. State of Kerala [2007 (15) KTR
485 (Ker)]. In the light of this, I follow the said judgment and
dismiss the writ petition in regard to the merits of the
substantial claims raised by the petitioner. However, I also
follow the learned single Judge and direct that interest can be
demanded only in terms of the said judgment. Accordingly,
while rejecting the claims relating to the merits in the matter, it
is directed that as regards demand for interest, the officer will
follow the aforesaid judgment of the learned single Judge.
According to the petitioner, the petitioner has paid the entire
tax due under Exts.P1 to P4 but full credit has not been given.
WPC.29945/08
: 2 :
This court, by interim order dated 16.10.2008, directed the 2nd
respondent to receive an amount of Rs.2,55,400/-. The
petitioner has already filed Exts.P6 and P7. Learned
Government Pleader submits that due credit will be given for
the payment made by the petitioner towards tax. I record the
submission and close the writ petition.
Sd/-
(K.M.JOSEPH, JUDGE)
aks
// TRUE COPY //
P.A. TO JUDGE