IN THE HIGH COURT OF KERALA AT ERNAKULAM
TRC No. 98 of 1998()
1. THE DY COMMISSIONER (LAW), ERNAKULAM
... Petitioner
Vs
1. SHRI K.J.THOMAS, POTTAMKULAM
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :08/08/2007
O R D E R
H.L.Dattu,C.J. & K.T.Sankaran,J.
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T.R.C.No.98 of 1998
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Dated, this the 8th day of August, 2007
ORDER
H.L.Dattu,C.J.
Revenue, being aggrieved by the orders passed by the Kerala
Agricultural Income Tax Appellate Tribunal, Additional Bench, Kottayam in
A.I.T.A.No.181 of 1996 dated 21st August, 1997 for the assessment year 1995-96,
has presented this revision petition.
(2) The questions of law raised by the Revenue for our
consideration and decision are as under:
“(A) Is the Tribunal correct-in-law in its interpretation on Section
13 of the AIT Act, 1991?
(B) Is not the statutorily exempted area of 3 hectares liable to
be placed in the first slab of the schedule to Section 13 of the AIT
Act, 1991 in an assessment under the said provision, on a proper
interpretation of Section 13 of the AIT Act, 1991?”.
(3) Sri.Muhammed Rafiq, learned counsel appearing for the
Revenue, fairly, would submit that the questions of law raised in this revision
petition are already answered against the Revenue in T.R.C.No.9 of 1998.
(4) Respectfully following the observations made in T.R.C.No.9 of
1998, this Tax Revision Case is also disposed of. The questions of law raised by
the Revenue is answered against the Revenue and in favour of the assessee.
Ordered accordingly.
H.L.Dattu
Chief Justice
K.T.Sankaran
vku/- Judge