M/S. Tanbernacle Home Stay vs. State Of Kerala
Held
The Court granted the petitioner liberty to withdraw the writ petitions (WP(C) Nos. 34429/2018 and 34272/2018). Consequently, the impugned judgment dated 09.01.2020 in those writ petitions was set aside, and the writ petitions were dismissed as withdrawn, allowing the petitioner to pursue other remedies as per law.
Facts
M/s. Tabernacle Home Stay filed review petitions against a previous judgment in their writ petitions. They sought to withdraw the writ petitions, citing mistaken facts and figures in the impugned revised proceedings (Ext.P-5) issued by the tax authorities, which formed the basis of the original writ petitions.
Key Issues
Whether the petitioner should be granted liberty to withdraw their writ petitions and have the previous judgment set aside, due to alleged mistaken facts and figures in the tax authorities' proceedings that were challenged in the original petitions.
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 28TH DAY OF JUNE 2021 / 7TH ASHADHA, 1943 RP NO. 276 OF 2020 AGAINST THE JUDGMENT IN WP(C).NO.34429/2018 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER IN WP(C): M/S.TABERNACLE HOME STAY, MULLAYAR ESTATE, SPRING VALLEY, KUMILY, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGER, ABDUL NAZAR, AGED 39 YEARS, S/O.MEERAN MAIDEEN, NAZ MANZIL, LEBBAKANDAM, KUMALY (PO), IDUKKI DISTRICT. BY ADVS. M.V.THAMBAN, SRI.R.REJI, SMT.THARA THAMBAN, SRI.B.BIPIN, SRI.ARUN BOSE, RESPONDENTS/RESPONDENTS 1 TO 3 IN WP(C): 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHA- PURAM-695001. 2 THE STATE TAX OFFICER (LUXURY TAXES), OFFICE OF THE STATE TAX OFFICER (LUXURY TAXES), DEPARTMENT OF STATE GST, KATTAPANA, IDUKKI, PIN-685508. 3 THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, KUMILY, IDUKKI, PIN-685509. SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER THIS REVIEW PETITION HAVING FINALLY HEARD ON 28.06.2021, ALONG WITH R.P.NO.289/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KE
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