T.P.Sobha vs State Of Kerala on 4 August, 2006

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 20298 of 2006(N)


1. T.P.SOBHA, W/O.P.RADHAKRISHNAN,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA,
                       ...       Respondent

2. THE COMMISSIONER OF COMMERCIAL TAXES,

3. THE VALUE ADDED TAX OFFICER,

                For Petitioner  :SRI.R.SUDHISH

                For Respondent  : No Appearance

The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN

 Dated :04/08/2006

 O R D E R
                           THOTTATHIL B. RADHAKRISHNAN,J
                        ---------------------------------------------------------
                                 W.P.(C) NO. 20298 OF 2006
                        ---------------------------------------------------------
                           Dated this the 4nd day of August 2006


                                           JUDGMENT

On 5.12.2005, the petitioner addressed a letter to the Commercial Taxes

Officer, II Circle, Mattancherry, obviously as to the applicability of a particular

rate of tax on certain commodities dealt with by the petitioner. The

Commissioner of Commercial Taxes issued

Ext.P1 in answer to the said letter. By Ext. P4, the Commissioner of

Commercial Taxes has informed the petitioner that Ext.P1 was mistakenly issued

and that different items in the second paragraph of Ext.P4 are chargeable with

tax at the rate of 12.5%. Ext.P4 explicitly states the reasons for the view

contained therein. Under such circumstances, the same is only a notification

issued by the Commissioner under section 94 on the dispute raised by the

petitioner as to the rate of taxes applicable to certain goods. So much so, the

petitioner has alternate remedy before this Court itself by recourse to section 64

of Kerala Value Added Tax Act. Hence, this writ petition is dismissed without

prejudice.

THOTTATHIL B. RADHAKRISHNAN,
JUDGE
RV/