IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 222 of 2008()
1. STATE OF KERALA REP.BY JOINT
... Petitioner
Vs
1. M/S.COCHIN MALABAR ESTATES AND
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.A.KUMAR
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN
Dated :16/02/2009
O R D E R
C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
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S.T.Revn. NO: 222 OF 2008
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Dated this the 16th February, 2009.
JUDGMENT
RAMACHANDRAN NAIR, J.
Heard Special Govt. Pleader for the petitioner and counsel
appearing for the respondent.
2. The question raised is whether the Tribunal was justified in
directing deletion of the same turn over sale of rubber for
subsequent year viz., 1998-99. The contention of the Govt. Pleader
is that the Tribunal’s order is without ensuring that same turnover
is assessed in subsequent year. However, counsel for the
respondent contended that the turnover returned by the assessee
for 1998-99 is the very same turnover assessed by the officer for
1997-98. Therefore, according to him when assessment is
advanced for 1997-98 the turnover conceded and assessed in 1998-
99 should be deleted. We do not think there is anything wrong in
the direction issued by the Tribunal to delete the same turnover
assessed for 1997-98. However, in the course of revision of
assessment for 1998-99 in terms of direction issued by the Tribunal
the officer is free to verify the turnover returned by the respondent
S.T.Revn. No: 222/2008 2
and if the claim is factually incorrect, to make assessment.
S.T.Revision is dismissed subject to the above.
C.N. RAMACHANDRAN NAIR
Judge
K. SURENDRA MOHAN
Judge
jj
K.K.DENESAN & V. RAMKUMAR, JJ.
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M.F.A.NO:
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JUDGMENT
Dated: