Authority: High Court of Kerala at Ernakulam

Order Date: 1 April 2024

Case Overview

  • Petitioner: M/s Hindustan Lever Ltd., Tatapuram, Ernakulam, represented by its Manager Mr. V.R. Nair and counsel Ms. R. Sreejith, Arya Anil, Niloofar O. Nizam & Anil D. Nair.
  • Respondents: 1) Intelligence Officer, Department of Commercial Taxes, Squad No.1, Sales Tax Complex, Perumanoor, Ernakulam; 2) Appellate Assistant Commissioner of Commercial Taxes, Sales Tax Complex, Perumanoor, Ernakulam; 3) Assistant Commissioner of Commercial Taxes (Assessment), Special Circle, Mattancherry; 4) State of Kerala, represented by the Chief Secretary to Government, Secretariat, Thiruvananthapuram; 5) Deputy Tahasildar (R.R) Kanayannur Taluk, Ernakulam (added as per order dated 22.10.2002 in CMP 51652/02).
  • Nature of Petition: Original Petition OP No.28302 of 1999 seeking relief against entry‑tax assessments, penalties and notices issued under the Kerala Finance Act, 1997 (Entry Tax Act) for the assessment years 1997‑98 and 1998‑99.
  • Key Documents Exhibited by Petitioner: Exhibits P1‑P23, including true copies of the Kerala Finance Bill (amendment of Entry Tax Act), Government Notification SRO 216/97 dated 31‑03‑1997, the Kerala Finance Act 1997, entry‑tax returns for April‑June 1997 (some filed, some nil), return for July 1997, multiple notices issued by the 3rd respondent dated 15‑02‑1999, 06‑02‑1999, 23‑02‑1999, replies filed on 12‑03‑1999, penalty order dated 03‑09‑1999, appeals filed before the 2nd respondent on 07‑10‑1999, petitions for dispensing with penalty, orders dated 22‑10‑1999, and a subsidiary challan dated 18‑12‑1997.
  • Key Documents Exhibited by Respondents: Exhibits R1 and R2 – true copies of notifications marked Ext.R1(a) and Ext.R1(b).
  • Procedural History: The petition was admitted on 01‑04‑2024. The Court issued a fresh notice to the petitioner (as per order dated 22‑10‑2002 in CMP 51652/02). No representation was filed by the petitioner despite service of the notice.

Final Outcome

  • The Court held that the matter had become infructuous due to the petitioner’s failure to appear or file a response.
  • The Original Petition is hereby closed, without prejudice to the petitioner’s right to seek restoration of the petition should the cause of action, as alleged, still survive.

Topics: Entry Tax, Judicial Dismissal