K.P. Joy v. Government of Kerala & Ors.

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2019 TaxPub(VAT) 0140 (Kar-HC) IN THE KERALA HIGH COURT K. VINOD CHANDRAN, J. K.P. Joy v. Government of Kerala & Ors. W.P. (C). No. 39547 of 2016 (P) 9 March, 2017 Mary v. State of Kerala (2014) 14 SCC 272 applied. *Cases referred to :--* Bhima Jewellery v. Assistant Commissioner (Assessment) (2014) 71 VST 110 (SC) Deepak Kumar v. State of Haryana (2012) 4 SCC 629 Ganga Saran v. Firm Ram Charan Ram Gopal (1952) AIR (39) 1952 SC (9) Koothattukulam Liquors v. Deputy Commissioner of Sales Tax (2014) 72 VST 353 (SC) MD, Army Welfare Housing Organisation v. Sumangal Services (P) Ltd. (2004) 9 SCC 619 Mary v. State of Kerala (2014) 14 SCC 272 Naihati Jute Mills Ltd. v. Khyaliram Jagannath (1968) AIR 1968 SC 522 Satyabrata Ghose v. Mugneeram Bangur & Co. (1954) AIR 1954 SC 44 Petitioner by: K Jayakumar (Senior), P. T. Abhilash & Babu Joseph Kuruvathazha Respondents by: C.E. Unnikrishnan, Special Government Pleader, Murali Purushothaman and Deepu Lal Mohan JUDGMENT *K. Vinod Chandran, J.* Whether the petitioner, carrying on a quarry and crusher unit, be permitted to withdraw from the compounding applied for in the year 2016-17, for reason of failure to obtain licences from the local authority, to carry on the quarry and crusher operations, is the question raised herein. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(VAT) 0140 (Kar-HC)

IN THE KERALA HIGH COURT

K. VINOD CHANDRAN, J.

K.P. Joy v. Government of Kerala & Ors.

W.P. (C). No. 39547 of 2016 (P)

9 March, 2017

Mary v. State of Kerala (2014) 14 SCC 272 applied.

Cases referred to :--

Bhima Jewellery v. Assistant Commissioner (Assessment) (2014) 71 VST 110 (SC)

Deepak Kumar v. State of Haryana (2012) 4 SCC 629

Ganga Saran v. Firm Ram Charan Ram Gopal (1952) AIR (39) 1952 SC (9)

Koothattukulam Liquors v. Deputy Commissioner of Sales Tax (2014) 72 VST 353 (SC)

MD, Army Welfare Housing Organisation v. Sumangal Services (P) Ltd. (2004) 9 SCC 619

Mary v. State of Kerala (2014) 14 SCC 272

Naihati Jute Mills Ltd. v. Khyaliram Jagannath (1968) AIR 1968 SC 522

Satyabrata Ghose v. Mugneeram Bangur & Co. (1954) AIR 1954 SC 44

Petitioner by: K Jayakumar (Senior), P. T. Abhilash & Babu Joseph Kuruvathazha

Respondents by: C.E. Unnikrishnan, Special Government Pleader, Murali Purushothaman and Deepu Lal Mohan

JUDGMENT

K. Vinod Chandran, J.

Whether the petitioner, carrying on a quarry and crusher unit, be permitted to withdraw from the compounding applied for in the year 2016-17, for reason of failure to obtain licences from the local authority, to carry on the quarry and crusher operations, is the question raised herein.