IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 5416 of 2008(T)
1. RELIANCE GENERATORS PVT.LTD.,
... Petitioner
Vs
1. SALES TAX OFFICER, WORKS CONTRACT,
... Respondent
For Petitioner :SRI.T.V.LAKSHMANAN
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :19/02/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) Nos. 5416 & 5427 OF 2008
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Dated this the 19th day of February, 2008
J U D G M E N T
In WP(C) No.5416/08, what is under challenge is Ext.P39,
an order of assessment issued on 10/7/06 for the assessment
year 1995-96, which was passed pursuant to Ext.P36 order
passed by the Kerala Sales Tax Appellate Tribunal, Trivandrum.
2. Similarly in WP(C) 5427/08, what is under challenge is
Ext.P113, an appellate order passed by the Deputy Commissioner
of Appeals, Trivandrum on 25/4/2006 in relation to the
assessment years 1996-97 and 1997-98.
3. In my view, both these writ petitions are liable to be
dismissed on the ground of delay and latches on the part of the
petitioner. There is absolutely no explanation, muchless any
satisfactory explanation, forthcoming from the petitioner to
justify inordinate delay in challenging these orders. Learned
counsel for the writ petitioner contended that since he is raising
WPC 5416 & 5427/08
:2 :
issues touching upon the jurisdiction of the authorities to have
levied tax under the KGST Act and constitutional questions. In
my view that is no justification for the delay and latches on the
part of the petitioner. That apart, if the petitioner was aggrieved,
they should have pursued the statutory remedies available
against the impugned orders.
For the aforesaid reasons, these writ petitions are liable to
be dismissed and I do so.
ANTONY DOMINIC,JUDGE.
Rp