{"id":64935,"date":"2008-07-23T00:00:00","date_gmt":"2008-07-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-j-mariam-alias-annie-vs-the-commercial-tax-officer-on-23-july-2008"},"modified":"2018-01-30T07:48:18","modified_gmt":"2018-01-30T02:18:18","slug":"a-j-mariam-alias-annie-vs-the-commercial-tax-officer-on-23-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-j-mariam-alias-annie-vs-the-commercial-tax-officer-on-23-july-2008","title":{"rendered":"A.J.Mariam Alias Annie vs The Commercial Tax Officer on 23 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">A.J.Mariam Alias Annie vs The Commercial Tax Officer on 23 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 19799 of 2008(F)\n\n\n1. A.J.MARIAM ALIAS ANNIE, PROPRIETRIX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER, DEPARTMENT\n                       ...       Respondent\n\n2. THE COMMISSIONER,\n\n3. STATE OF KERALA, REPRESENTED BY ITS\n\n                For Petitioner  :SMT.S.K.DEVI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :23\/07\/2008\n\n O R D E R\n                          K.M. JOSEPH, J.\n\n            ````````````````````````````````````````````````````\n                   W.P.(C) No. 19799 OF 2008 F\n            ````````````````````````````````````````````````````\n              Dated this the 23rd day of July, 2008\n\n                          J U D G M E N T\n<\/pre>\n<p>          Prayers in the writ petition are as follows:<\/p>\n<p>               (i)    issue a writ of mandamus or any other<\/p>\n<p>        appropriate writ order or direction to the 1st<\/p>\n<p>        respondent to refund the amounts due to the<\/p>\n<p>        petitioner under Exts.P1 and P3 with interest<\/p>\n<p>        provided under section 44(4);\n<\/p>\n<p>               (ii)   issue a writ of mandamus or any other<\/p>\n<p>        writ order or direction to the 1st        respondent to<\/p>\n<p>        modify the assessment in accordance with Ext.P4<\/p>\n<p>        order and refund the amounts due to the petitioner<\/p>\n<p>        with interest as provided under section 44(4);<\/p>\n<p>               (iii)  issue a writ of mandamus or any other<\/p>\n<p>        appropriate writ order or direction to the 1st<\/p>\n<p>        respondent to return the security furnished for<\/p>\n<p>        taking the registration.\n<\/p>\n<p>     According to the petitioner, Ext.P4 is an order which is yet to<\/p>\n<p>be implemented and amounts are due by way of refund under<\/p>\n<p>Exts.P1 and P3. The petitioner has already filed Exts.P5 and P6<\/p>\n<p>representations.\n<\/p>\n<p>     2.   Having heard learned Government Pleader, I feel that<\/p>\n<p>WPC.19799\/08<br \/>\n<span class=\"hidden_text\">                                  : 2 :<\/span><\/p>\n<p>the petitioner is entitled to the reliefs if the matter has become<\/p>\n<p>final.  In such circumstances, writ petition is disposed of as<\/p>\n<p>follows.\n<\/p>\n<p>            There will be a direction to the 1st respondent to modify<\/p>\n<p>the assessment as directed in Ext.P4 if Ext.P4 has become final in<\/p>\n<p>accordance with law within two months from the date of receipt of<\/p>\n<p>a copy of this judgment. Any amounts found due by way of refund<\/p>\n<p>will be given to the petitioner within a further period of one month<\/p>\n<p>from the date of the modification of the order. There will also be a<\/p>\n<p>direction to the 1st respondent to refund the amounts found due on<\/p>\n<p>the basis of Exts.P1 and P3 in accordance with law within a period<\/p>\n<p>of two months from the date of receipt of a copy of this judgment.<\/p>\n<p>The 1st respondent will also consider and take a decision on the<\/p>\n<p>question of returning the security furnished for taking the<\/p>\n<p>registration in accordance with law within two months from the<\/p>\n<p>date of receipt of a copy of this judgment.<\/p>\n<p>                                                                Sd\/-\n<\/p>\n<p>                                             (K.M.JOSEPH, JUDGE)<br \/>\naks<br \/>\n                             \/TRUE COPY\/<\/p>\n<p>                                     P.A.TO JUDGE<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court A.J.Mariam Alias Annie vs The Commercial Tax Officer on 23 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 19799 of 2008(F) 1. A.J.MARIAM ALIAS ANNIE, PROPRIETRIX, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT &#8230; Respondent 2. THE COMMISSIONER, 3. STATE OF KERALA, REPRESENTED BY ITS For Petitioner [&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-64935","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>A.J.Mariam Alias Annie vs The Commercial Tax Officer on 23 July, 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\/a-j-mariam-alias-annie-vs-the-commercial-tax-officer-on-23-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.J.Mariam Alias Annie vs The Commercial Tax Officer on 23 July, 2008 - Free Judgements of Supreme Court &amp; 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