IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 28262 of 2009(C)
1. M/S.TRICHUR TOWER HOTELS (P) LTD.,
... Petitioner
Vs
1. SALES TAX OFFICER, 4TH CIRCLE,
... Respondent
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :08/10/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.28262 OF 2009
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Dated this the 8th day of October, 2009
J U D G M E N T
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1. Grievance of the petitioner is that the respondent is
not implementing the directions contained in Ext.P1 order of the
Sales Tax Appellate Tribunal with respect to assessment
pertaining to the year 2002-03. Through Ext.P1 order the
Tribunal had allowed the second appeal and the matter was
remanded for passing modified order with specific direction to
delete the additions made in the original order of assessment.
According to the petitioner if the directions contained in Ext.P1
appellate order is given effect, the petitioner will be entitled for
refund/adjustment of considerable amounts.
2. Heard learned Government Pleader for the
respondent, who submitted that there is no impediment in
issuing modified order if Ext.P1 order had attained finality. It is
noticed that Ext.P1 order is issued as early as in May 2008.
Hence I am of the opinion that the modified order of assessment
need be issued within a reasonable time.
3. In the result the writ petition is disposed of directing
the respondent to pass modified orders pursuant to Ext.P1
W.P.(C).28262/09-C 2
appellate order, if it has become final, as early as possible, at any
rate within a period of one month from the date of receipt of a
copy of this judgment.
C.K.ABDUL REHIM, JUDGE.
okb