IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25542 of 2005(N)
1. MSP FAMILY JAIN TRUST,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. AGRICULTURAL INCOMETAX & SALES TAX
3. THE DISTRICT COLLECTOR,
4. DEPUTY TAHSILDAR,
For Petitioner :SRI.P.V.JYOTHI PRASAD
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :24/07/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 25542 OF 2005
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Dated this the 24th day of July, 2008
JUDGMENT
Heard counsel for the petitioner and Government Pleader. Even
though petitioner was granted exemption under Agricultural Income
Tax Act by this Court, Supreme Court reversed the judgment and held
that petitioner was not a charitable trust. Inspite of the decision of the
Supreme Court, assessments are not revised, is the case of the
petitioner. Even though this Court issued an interim order directing the
Officer to identify the status of the petitioner and make assessment,
Government Pleader submitted that the Officer has written to the
Government for clarification. I do not think Government has any role
under the AIT Act in adjudication proceedings and it is for the
assessing officer to identify as to who are the owners of the land and
make assessment after identifying the owners, whether it be private
trust, individuals, tenants-in-common or whatever be the ownership of
the property. W.P. is accordingly disposed of directing the second
respondent to complete the pending assessments after determining the
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status of the assessee and after issuance of pre-assessment notice and
after hearing the objections of the petitioner, within a period of four
months from now. Petitioner will produce a copy of this judgment
before the second respondent for compliance. Recovery proceedings
will be kept in abeyance until revised orders are issued by the second
respondent as directed above.
(C.N. RAMACHANDRAN NAIR)
Judge
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