The Deputy Commissioner vs. Mariya Shopping Complex PVT.LTD
Held
The High Court dismissed the review petition, finding no error apparent on the face of the record in its previous judgment. It reiterated that review jurisdiction is limited and does not entail a rehearing or appeal.
Facts
The original judgment held that FL3 licensees who filed returns and paid 5% turnover tax on parcel sales by specified dates for COVID lockdown periods were not liable for interest on delayed payment. The State sought review, arguing that the 5% rate was a refund mechanism, not a direct reduction, implying interest was due.
Key Issues
The key legal issue was whether the original judgment contained an error apparent by exempting FL3 licensees from interest on delayed turnover tax payments, specifically regarding the interpretation of the tax rate reduction from 10% to 5% during the COVID lockdown periods.
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Cause title — parties, addresses and appearances
Dated this the 18th day of March, 2024
Heard Mr. A. Muhammed Rafiq, learned Special Government Pleader for the review petitioners and Mr. Mayankutty Mather for the res
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