M/S.Tabernacle Home Stay vs. State Of Kerala
Held
The High Court granted the petitioner liberty to withdraw the writ petitions. Consequently, the impugned judgment dated 09.01.2020 was set aside, and the writ petitions were dismissed as withdrawn, allowing the petitioner to pursue other remedies.
Facts
The petitioner filed review petitions against a previous judgment in their writ petitions, seeking to withdraw the original writ petitions. They contended that the impugned revised proceedings (Ext. P-5) from the tax authorities contained mistaken facts and figures.
Key Issues
Whether the petitioner should be allowed to withdraw their writ petitions, thereby setting aside a prior judgment, due to alleged factual errors in the tax assessment proceedings.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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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