IN THE HIGH COURT OF KERALA AT ERNAKULAM
RP.No. 1100 of 2007()
1. M.ASSIYAMMA, PRIPRIETRIX,
... Petitioner
Vs
1. STATE OF KERALA REPRESENTED BY
... Respondent
For Petitioner :SRI.V.P.SUKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.M.JOSEPH
Dated :28/08/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
K.M. JOSEPH, JJ.
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R.P. No.1100/2007 in ST Rev. 235/2004,
R.P.No.1101/2007 in ST Rev. 233/2004,
R.P. No. 1102/2007 in ST Rev. 232/2004,
R.P. No. 1103/2007 in ST Rev. 230/2004,
R.P. No. 1104/2007 in ST Rev. 234/2004 &
R.P. No. 1118/2007 in ST Rev. 231/2004
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Dated this the 28th day of August, 2009
O R D E R
Ramachandran Nair, J.
These Review Petitions are filed against common judgment of
this Court wherein this Court upheld the order of the Tribunal declaring
the assessments for 1994-95 to 1996-97 as completed within time.
Review Petitioner’s case is that since assessments were already
completed on 28.1.2001, assessments were not pending to apply the
limitation introduced by proviso to Section 17 by Finance Act, 2006.
However, this Court took the view that even if the assessments are
declared invalid on account of time bar, the consequence would be that
returns will be pending and it will be still within the time frame under
the amended provision for the officer to make assessments. We do
not find any mistake in the judgment rendered based on the amendment
subsequently introduced by Finance Act, 2006. Even though counsel
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for the review petitioner prayed for remand of the matter to the
Tribunal to consider factual position, there is no scope for deciding any
factual controversy in respect of limitation claimed against
assessments. Consequently the prayer for remand is also rejected.
In the result review petitions will stand dismissed.
(C.N.RAMACHANDRAN NAIR)
Judge.
(K.M. JOSEPH)
Judge.
kk
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