M/S.COCHIN FROZEN FOOD vs. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

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WP(C)/6349/2017HC KeralaKLHC01054296201721 May 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its judgment dated May 21, 2024, decided that the writ petitions had become infructuous. Based on the submission made by the learned counsel for the petitioners, the Court found no further necessity to adjudicate on the merits of the case. Consequently, the Court ordered that both writ petitions stand dismissed as infructuous. No decision was made on the substantive issues that might have been raised had the petitions proceeded on merits. The operative direction was the dismissal of the petitions.

What were the facts?

These are two writ petitions, WP(C) No. 6343 of 2017 and WP(C) No. 6349 of 2017, filed before the High Court of Kerala. WP(C) No. 6343 of 2017 is filed by K.G. Sulochana, Proprietrix of Cochin Frozen Foods. WP(C) No. 6349 of 2017 is filed by M/s. Cochin Frozen Food Exports [P] Ltd, represented by its Managing Director, Sri. K. Prabhakaran. The respondents in both petitions are the Agricultural Income Tax & Commercial Tax Officer, the Deputy Commissioner [Appeals], and the Inspecting Assistant Commissioner, all related to Commercial Taxes. The petitions were listed for admission on May 21, 2024.

What were the issues?

The primary issue before the High Court was the maintainability and consideration of the writ petitions. The learned counsel appearing for the petitioners in both cases made a submission regarding the status of the petitions. The specific arguments presented by the petitioners' counsel were that the writ petitions have become infructuous. The revenue's arguments, if any, are not recorded in the judgment. The questions of law or fact that the Tribunal had to decide are not explicitly stated as the petitions were disposed of on a procedural ground.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 6343 OF 2017
WP(C).6349/2017

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 GOPINATH P. TUESDAY, THE 21ST DAY OF MAY 2024 / 31ST VAISAKHA, 1946 WP(C) NO. 6343 OF 2017 PETITIONER: K.G.SULOCHANA PROPRITRIX, COCHIN FROZEN FOODS, ARROR. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER KUTHIYATHODE, ALAPPUZHA-688 524. 2 DEPUTY COMMISSIONER [APPEALS] COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM-691 002. 3 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ALAPPUZHA-688 001. BY ADV. SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.05.2024, ALONG WITH WP(C).6349/2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) Nos.6343 and 6349 of 2017 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 21ST DAY OF MAY 2024 / 31ST VAISAKHA, 1946 WP(C) NO. 6349 OF 2017 PETITIONER: M/S.COCHIN FROZEN FOOD EXPORTS [P] LTD, AROOR REPRESENTED BY ITS MANAGING DIRECTOR SRI. K. PRABHAKARAN. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER KUTHIYATHODE, ALAPPUZHA – 688 524. 2 DEPUTY COMMISSIONER [APPEALS] COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM – 691 002. 3 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ALAPPUZHA - 688 001. BY ADV. SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.05.2024, ALONG WITH WP(C).6343/2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) Nos.6343 and 6349 of 2017 3 J U D G M E N T [WP(C) Nos.6343 and 6349 of 2017] When these writ petitions are taken up for consideration today, learned counsel appearing for the petitioners in these cases would submit that these writ petitions have become infructuous. Accordingly, these Writ Petitions will stand dismissed as infructuous.

Sd/-

GOPINATH P.

JUDGE ats

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