Rahumath S vs. The Intelligence Officer
Facts
The petitioner, Rahumath S, proprietress of A.R. Chains, filed a review petition before the High Court of Kerala challenging a previous judgment. The review petition was filed against the Intelligence Officer, Squad No. 1 and Squad No. IV, Commercial Taxes Department (now State Tax Officer, SGST Dept), and the Commercial Tax Officer (now State Tax Officer, SGST Department), Karunagappally, Kollam District. The petitioner had previously approached the High Court via WP(C) No. 15866/2020. The current review petition arose from the order/judgment in that writ petition. The petitioner has since filed an appeal before the statutory appellate authority, a liberty that was reserved in the earlier judgment.
Held
The Court found no valid grounds to interfere with the judgment under review. The Court noted that the petitioner has since filed an appeal before the statutory appellate authority, a right that was reserved in the original judgment. Consequently, the review petition was dismissed. The dismissal was made without prejudice to the petitioner's right to pursue the appeal that has been filed before the appellate authority. The Court did not express any opinion on the merits of the appeal itself, only on the review petition.
Key Issues
1. Whether there are valid grounds to interfere with the judgment under review, as per Section 114 of the Code of Civil Procedure, 1908, and Order XLVII of the First Schedule thereto. Petitioner's Argument: The petitioner sought a review of the previous judgment. While the specific grounds for review are not detailed in the provided text, the filing of the review petition implies dissatisfaction with the original High Court decision. Revenue/State's Argument: The judgment indicates that the Court found no valid grounds for interference. The revenue/state's position would likely be to uphold the original judgment and oppose the review.
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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 A.K.JAYASANKARAN NAMBIAR THUR AY, THE 15TH DAY OF OCTOBER 2020 / 23RD ASWINA, 1942 RP.No.672 OF 2020 IN WP(C). 15866/2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 15866/2020(G) OF HIGH COURT OF KERALA REVIEW PETITIONER/S: RAHUMATH S AGED 50 YEARS PROPRIETRESS, A.R.CHAINS, MYNAGAPPALLY, KOLLAM DISTRICT, PIN-690 519. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.1, COMMERCIAL TAXES, DEPARTMENT (NOW RE- DESIGNATED AS STATE TAX OFFICER, SQUAD NO.1, SGST DEPT), BAPPUJI NAGAR, ASRAMOM, KOLLAM, PIN-691 002. 2 THE INTELLIGENCE OFFICER SQUAD NO.IV, COMMERCIAL TAXES DEPARTMENT (NOW RE- DESIGNATED AS STATE TAX OFFICER, SQUAD NO.IV, SGST DEPT), BAPPUJI NAGAR, ASRAMOM, KOLLAM, PIN-691 002. 3 THE COMMERCIAL TAX OFFICER (NOW RE-DESIGNATED AS STATE TAX OFFICER, SGST DEPARTMENT), KARUNAGAPPALLY, KOLLAM DISTRICT-691 002. 4 THE DEPUTY TAHSILDAR KUNNATHUR TALUK, KOLLAM DISTRICT-691 002. OTHER PRESENT: GP DR.THUSHARA JAMES THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 15.10.2020, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.672 OF 2020 IN WP(C). 15866/2
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