IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 111 of 2007()
1. M/S PARISONS EXPORTS INC.,
... Petitioner
Vs
1. THE STATE OF KERALA, REPRESENTED BY THE
... Respondent
For Petitioner :DR.K.B.MUHAMED KUTTY (SR.)
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :27/11/2008
O R D E R
H.L.Dattu,C.J. & A.K.Basheer,J.
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S.T. Rev.No.111 of 2007
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Dated, this the 27th November, 2008
ORDER
H.L.Dattu, C.J.
What is questioned by the petitioner in this Sales Tax Revision
case is, the order passed by the Sales Tax Appellate Tribunal, Additional
Bench, Kozhikode in T.A.No.323 of 2004 dated 3rd March, 2006. The Tribunal,
while confirming the orders passed by the first appellate authority in
S.T.A.No.18 of 2002 dated 4th May, 2004, has rejected the assessee’s appeal.
(2) At the time of hearing of this revision petition for admission,
Dr.K.B.Mohamedkutty, learned Senior Counsel appearing for the petitioner,
would submit, that, the State Government has issued a notification in exercise
of their powers under Section 10 of the Kerala General Sales Tax Act, 1963
(“Act” for short), in number S.R.O.417/2007 dated 10.05.2007, exempting
from payment of tax the turnover of the sales of edible oil, in a brand name,
within the State. It is also stated by the learned counsel, that, the notification
has been given retrospective effect, with effect from 1.4.1998. Therefore,
requests us, to permit him to approach the Tribunal to review the orders passed
by them.
(3) We do not doubt the correctness or otherwise of the statement
made by the learned Senior Counsel. Therefore, while accepting the aforesaid
statement of the learned counsel, the revision petition can be disposed of, with
S.T.Rev.111 of 2007 – 2 –
liberty to the petitioner to approach the Tribunal by making appropriate petition
to review the orders passed by them in the light of the notification, in number
S.R.O.417/2007 dated 10.05.2007, issued by the State Government.
(4) Accordingly, we pass the following:
Order
(i) The revision petition is disposed of, without considering the
merits or demerits of the contentions canvassed by the assessee’s learned
counsel.
(ii) The petitioner-assessee is permitted to file an appropriate review
petition before the Tribunal within fifteen days’ time from today.
(iii) If such review petition is filed by the assessee within the time
granted by this Court, the Tribunal shall decide the review petition on merits,
without reference to the period of limitation and in the light of the notification
issued by the State Government, in number S.R.O.417/2007 dated 10/05/2007,
which has been given retrospective effect, with effect from 1.4.1998.
Ordered accordingly.
H.L.Dattu
Chief Justice
A.K.Basheer
Judge
vku/-