9911796707
TMI Blog2014 (9) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... nging the correctness and sustainability of Ext.P10 order passed by the Commercial Tax Officer (WC), Office of the Deputy Commissioner, Commercial Taxes, Mattanchery under Section 66 of the Kerala Value Added Tax Act, 2003, (hereinafter referred to as the "Act", for short) cancelling the permission already granted to satisfy the tax at the compounded rates. 2. The sequence of events, as pleaded, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- for which tax is payable at the rate of 12.5%, thus proposing to cancel the sanction to pay tax at the compounded rate. Petitioner was required to submit explanation within seven days. On receipt of notice, the petitioner approached this Court by filing W.P.(C) No.22552/2010, which was disposed of by Ext.P7 judgment dated 15.9.2010. 3. According to the petitioner, the course sought to be pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, which made the petitioner to file this writ petition which was subsequently got amended incorporating the prayers in the following terms: "(1) to call for the records of the case leading to Ext.P12 notice; declare the same to be illegal and non est in the eye of law, quash the same by way of issuing a writ of certiorari or other appropriate orders or directions of similar nature; (2) to iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the learned Special Government Pleader for Taxes appearing for the respondents. 6. After going through the records and after hearing the submissions, this Court finds that the matter was finalised by the concerned authority, pursuant to Ext.P7, by passing Ext.P10 order dated '1.9.2011'. If at all there was grievance with regard to the correctness of Ext.P10, it was for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
