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2006 Supreme(Ker) 831

V.K.BALI, KURIAN JOSEPH, K.BALAKRISHNAN NAIR
M. Leonard Ashok – Appellant
Versus
Commercial Tax Officer – Respondent


Judgment :-

Kurian Joseph, J.

What is the court fee to be paid in a writ petition challenging several orders on the same set of facts and on same grounds is the question to be considered in this case. The matter was placed before us by reference order dated 28th July 2006 of the Division Bench. It would be profitable to refer to the factual matrix in order to appreciate the issue. Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. According to him on account of continuous loss he had stopped production during June 2005 upon due intimation. On account of the stoppage of production statutory monthly returns were not filed. It is the contention of the petitioner that though there was due intimation regarding the closure of business, notice on the proposal to levy penalty was issued in the same address and thereafter penalty orders were passed for failure to file monthly returns for the months of April 2005 to February 2006. The orders are marked as Exts.P1 to P11. According to the petitioner the penalty orders were issued in violation of the procedure under Section 67 of the Act, for want of notice. Aggrieved by Exts.P1 to P11 petitioner has filed r

































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