Wp(C)/7012/2005 Of Parisons Estates & Industries Pvt.ltd v. Addl.agricultural Income Tax & Sales Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 8TH DAY OF FEBRUARY 2017/19TH MAGHA, 1938 WP(C).No. 7012 of 2005 (I) --------------------------- PETITIONER(S): ------------- PARISONS ESTATES & INDUSTRIES PVT.LTD. CHEROOTTY ROAD, KOZHIKODE-673 032, REP. BY ITS, MANAGING DIRECTOR MR.N.K.MOHAMMED ALI. INDUSTRIES PVT. LTD., REGD. OFFICE 6/1183, BY ADVS. SRI.E.K.NANDAKUMAR SMT.PRIYA MANJOORAN SMT.PRIYA MAHESH RESPONDENT(S): -------------- 1. ADDL. AGRICULTURAL INCOME TAX & SALES TAX SALES TAX OFFICER, MANANTHAVADI. SALES TAX OFFICER, MANANTHAVADI. 2. DEPUTY TAHSILDAR (R.R), TALUK OFFICE, MANANTHAVADI. 3. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. KERALA GOVERNMENT SECRETARIAT, 4. ABT INDUSTRIES LIMITED, SAKTHI SUGAR BUILDINGS, 180, RACE COURSE ROAD, COIMBATORE-18. R1 TO R3 BY GOVERNMENT PLEADER SMT.N.M. JASMINE R4 BY ADV. SRI.A.KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-02-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7012 of 2005 (I) APPENDED PETITIONER'S EXHIBITS : P1:COPY OF SALE DEED NO. 2798/2004 DT 24/12/2004 OF SROMANANTHAVADI.MANANTHAVADI. P2:COPY OF NOTICE NO. D2-7/AIT/04-05 ISSUED BY THE R2 DT 22/1/2005.DT 22/1/2005. P3:COPY OF NOTICE NO.D2-7/AIT/04-05DT 22/1/2005 ISSUED BY THE R2.BY THE R2. P4:COPY OF LETTER DT 23/2/2005 SENT BY THE PETITIONER TO THE PETITIONER TO THE R1.TO THE PETITIONER TO THE R1. P5:COPY OF ASSESSMENT ORDER DT 4/10/2004 OF THE R1.P6:COPY OF ORDER NO. B.14/1990-91 DT 30/11/2004 OF THE R1.P6:COPY OF ORDER NO. B.14/1990-91 DT 30/11/2004 OF THE R1. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 7012 of 2005 I- - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 08[th] day of February, 2017 J U D G M E N T The petitioner was aggrieved with theproceedings for recovery of agricultural income tax byExtsP2 and P3 revenue recovery notices. The recoverieswere for the demand raised against the prior owner of theproperty, by Exts.P5 and P6. The orders were challenged inappeal which were allowed. A subsequent revision filedbefore this Court as OTC No. 1/2012 was said to bepending, in the counter affidavit filed by the State. It issubmitted by the learned Government Pleader that OTCNo.1/2012 has subsequently been dismissed by judgmentdated 09.02.2016. In such circumstance, it is also WPC.No.7012/2005 submitted that there is no demand as such pending against Exts.P5 and P6. Exts.P2 and P3 revenue recovery notices are set aside. Writ petition would stand allowed. No costs. Sd/- (K. VINOD CHANDRAN, JUDGE)jma //true copy// P.A to Judge