2014 (9) TMI 907

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.... 1. This writ petition is filed challenging the correctness and sustainability of Ext.P10 order passed by the Commercial Tax Officer (WC), Office of the Deputy Commissioner, Commercial Taxes, Mattanchery under Section 66 of the Kerala Value Added Tax Act, 2003, (hereinafter referred to as the "Act", for short) cancelling the permission already granted to satisfy the tax at the compounded rates. ....

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....y of red earth to the tune of 5,85,00,000/- for which tax is payable at the rate of 12.5%, thus proposing to cancel the sanction to pay tax at the compounded rate. Petitioner was required to submit explanation within seven days. On receipt of notice, the petitioner approached this Court by filing W.P.(C) No.22552/2010, which was disposed of by Ext.P7 judgment dated 15.9.2010. 3. According to th....

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.... with Ext.P12 notice under Section 25 of the Act, which made the petitioner to file this writ petition which was subsequently got amended incorporating the prayers in the following terms: "(1) to call for the records of the case leading to Ext.P12 notice; declare the same to be illegal and non est in the eye of law, quash the same by way of issuing a writ of certiorari or other appropriate orde....

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....ature." 5. Heard the learned counsel for the petitioner and the learned Special Government Pleader for Taxes appearing for the respondents. 6. After going through the records and after hearing the submissions, this Court finds that the matter was finalised by the concerned authority, pursuant to Ext.P7, by passing Ext.P10 order dated '1.9.2011'. If at all there was grievance with reg....