{"id":142201,"date":"2010-10-08T00:00:00","date_gmt":"2010-10-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bobby-abraham-vs-commissioner-on-8-october-2010"},"modified":"2017-11-27T21:54:25","modified_gmt":"2017-11-27T16:24:25","slug":"bobby-abraham-vs-commissioner-on-8-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bobby-abraham-vs-commissioner-on-8-october-2010","title":{"rendered":"Bobby Abraham vs Commissioner on 8 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Bobby Abraham vs Commissioner on 8 October, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 30833 of 2010(D)\n\n\n1. BOBBY ABRAHAM, PARAMOUNT ENVIRO\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMISSIONER, COMMERCIAL TAXES,\n                       ...       Respondent\n\n2. COMMERCIAL TAX OFFICER, FIRST CIRCLE,\n\n                For Petitioner  :SRI.S.ANIL KUMAR (TRIVANDRUM)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :08\/10\/2010\n\n O R D E R\n                    C. K. ABDUL REHIM, J.\n             =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=\n                  W.P.(C) No. 30833 of 2010\n             =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=\n           Dated this the 8th day of October, 2010\n\n                          JUDGMENT\n<\/pre>\n<p>      There exists a dispute as to what should be the rate of<\/p>\n<p>tax payable with respect to the goods manufactured by the<\/p>\n<p>petitioner. It is submitted that, Ext.P1 application filed by<\/p>\n<p>the petitioner seeking clarification from the 1st respondent,<\/p>\n<p>under section 94 of the Kerala Value Added Tax Act, 2003<\/p>\n<p>(KVAT Act) is pending disposal. Grievance of the petitioner<\/p>\n<p>is that before the 1st respondent could take a decision on the<\/p>\n<p>matter, 2nd respondent is proceeding with steps for<\/p>\n<p>imposing penalty and for completing the assessments,<\/p>\n<p>pursuant to Ext.P2 and P4 series notices. Hence he seeks<\/p>\n<p>direction to the 1st respondent for an early disposal of<\/p>\n<p>Ext.P1 application., and till then to restrain finalization of<\/p>\n<p>the proceeding initiated.\n<\/p>\n<p>      2. Considering the facts and circumstances of the<\/p>\n<p>case, I am of the opinion that the writ petition can be<\/p>\n<p>disposed of directing the 1st respondent or the appropriate<\/p>\n<p><span class=\"hidden_text\">W.P.(C) No. 30833\/2010        2<\/span><\/p>\n<p>authority under section 94, to take a decision on Ext.P1<\/p>\n<p>application.\n<\/p>\n<p>       3. Accordingly, the writ petition is disposed of<\/p>\n<p>directing the 1st respondent or the appropriate authority<\/p>\n<p>under section 94 of the KVAT Act to consider and pass<\/p>\n<p>orders on Ext.P1 application, after affording an opportunity<\/p>\n<p>of hearing to the petitioner, as early as possible at any rate<\/p>\n<p>within a period of two months from the date of receipt of a<\/p>\n<p>copy of this judgment.\n<\/p>\n<p>       4. Till such time orders are passed by the 1st<\/p>\n<p>respondent as directed above, the 2nd respondent is directed<\/p>\n<p>not to finalize the proceedings initiated pursuant to Exts.P2<\/p>\n<p>and P4 series of notices.\n<\/p>\n<\/p>\n<p>                                        C. K. ABDUL REHIM,<br \/>\n                                        JUDGE.\n<\/p>\n<p>mn.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Bobby Abraham vs Commissioner on 8 October, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 30833 of 2010(D) 1. BOBBY ABRAHAM, PARAMOUNT ENVIRO &#8230; Petitioner Vs 1. COMMISSIONER, COMMERCIAL TAXES, &#8230; Respondent 2. COMMERCIAL TAX OFFICER, FIRST CIRCLE, For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM) For Respondent : No Appearance The Hon&#8217;ble [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-142201","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bobby Abraham vs Commissioner on 8 October, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bobby-abraham-vs-commissioner-on-8-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bobby Abraham vs Commissioner on 8 October, 2010 - Free Judgements of Supreme Court &amp; 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