{"id":33198,"date":"2008-02-25T00:00:00","date_gmt":"2008-02-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nadavaramba-bell-metal-vs-the-sales-tax-officer-on-25-february-2008"},"modified":"2015-10-15T08:52:34","modified_gmt":"2015-10-15T03:22:34","slug":"nadavaramba-bell-metal-vs-the-sales-tax-officer-on-25-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nadavaramba-bell-metal-vs-the-sales-tax-officer-on-25-february-2008","title":{"rendered":"Nadavaramba Bell Metal &#8230; vs The Sales Tax Officer on 25 February, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Nadavaramba Bell Metal &#8230; vs The Sales Tax Officer on 25 February, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 5540 of 2008(H)\n\n\n1. NADAVARAMBA BELL METAL HANDICRAFT\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE SALES TAX OFFICER, IRINJALAKUDA.\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER (APPEALS)\n\n3. THE APPELLATE TRIBUNAL\n\n4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY\n\n5. THE VILLAGE OFFICER\n\n6. THE STATE OF KERALA, REP. BY\n\n                For Petitioner  :SRI.G.SREEKUMAR (CHELUR)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :25\/02\/2008\n\n O R D E R\n                     ANTONY DOMINIC, J.\n                   -------------------------------------------\n                       W.P.C.No.5540 of 2008\n                   -------------------------------------------\n            Dated this the 25th day of February, 2008\n\n\n\n                               JUDGMENT\n<\/pre>\n<p>      The petitioner submits that for the assessment year 1998-<\/p>\n<p>1999 to 2002-2003 assessments were completed against which<\/p>\n<p>appeals were filed. The appeals were also considered by the<\/p>\n<p>Tribunal and were remanded.\n<\/p>\n<p>      2.   It is the case of the petitioner that revised orders of<\/p>\n<p>assessment were not issued. However, the revenue recovery<\/p>\n<p>proceedings is being initiated against the property of the<\/p>\n<p>petitioner society.\n<\/p>\n<p>      3.   The learned Government Pleader on instructions<\/p>\n<p>submits that once the matter was remanded by the Tribunal,<\/p>\n<p>notice was issued to the petitioner for producing documents. It<\/p>\n<p>is submitted that the documents were not produced and finally<\/p>\n<p>the revised assessment orders were issued on 22.1.2008.<\/p>\n<p>      4.   Since, as stated by the learned Government Pleader<\/p>\n<p>revised assessment order have been issued, remedy available to<\/p>\n<p>the petitioner is invoke the appellate remedy provided for in the<\/p>\n<p><span class=\"hidden_text\">WPC5540\/2008                   2<\/span><\/p>\n<p>statute. However, the petitioner complains that the recovery is<\/p>\n<p>continued on the basis of the original assessment orders that is<\/p>\n<p>now revised even according to the learned Government Pleader.<\/p>\n<p>Now that the assessment orders have been revised as stated<\/p>\n<p>above, it is necessary that the requisitions are also revised<\/p>\n<p>accordingly. If this has not been done so far, necessary action<\/p>\n<p>will be taken in this regard.\n<\/p>\n<\/p>\n<p>                                  ANTONY DOMINIC, JUDGE<br \/>\ncsl<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Nadavaramba Bell Metal &#8230; vs The Sales Tax Officer on 25 February, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C) No. 5540 of 2008(H) 1. NADAVARAMBA BELL METAL HANDICRAFT &#8230; Petitioner Vs 1. THE SALES TAX OFFICER, IRINJALAKUDA. &#8230; Respondent 2. THE DEPUTY COMMISSIONER (APPEALS) 3. THE APPELLATE TRIBUNAL 4. [&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-33198","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nadavaramba Bell Metal ... vs The Sales Tax Officer on 25 February, 2008 - 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\/nadavaramba-bell-metal-vs-the-sales-tax-officer-on-25-february-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nadavaramba Bell Metal ... vs The Sales Tax Officer on 25 February, 2008 - Free Judgements of Supreme Court &amp; 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