State Of Kerala Rep. By Joint vs Sri.T.R.Raviprasad on 22 October, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 195 of 2009()


1. STATE OF KERALA REP. BY JOINT
                      ...  Petitioner

                        Vs



1. SRI.T.R.RAVIPRASAD,
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :22/10/2009

 O R D E R
             C.N. RAMACHANDRAN NAIR &
                    V.K.MOHANAN, JJ.
           ----------------------------------------
                 STRV. No. 195 OF 2009
           ----------------------------------------
        Dated, the 22nd day of October, 2009

                          ORDER

Ramachandran Nair, J.

Even after service of notice, there is no appearance

for the respondent. However, since the Tribunal has

followed the Division Bench judgment in Thresiamma

L.Chirayil v. State of Kerala (2007(1) KLT 303) and

allowed the appeal, the only matter to be considered is

the case of the State that appeal is pending against the

judgment of the Division Bench before the Supreme

Court.

2. In the circumstances, we dispose of this S.T

Revision by holding that the order of the Tribunal

impugned in this STRV will be subject to the result of the

appeal pending before the Supreme Court. In other

words, if the said appeal is allowed, then the assessing

officer will make assessment and demand tax consistent

STRV 195/09
-:2:-

with the Supreme Court judgment in appeal, after notice

to the assessee. In view of the direction above referred,

there is no need for the State to file another appeal

against this judgment which is made subject to the

judgment of the Supreme Court in the appeal pending

before it.

C.N.RAMACHANDRAN NAIR
JUDGE

V.K.MOHANAN,
JUDGE

kvm/-

STRV 195/09
-:3:-

V.K.MOHANAN, J.

O.P.No.

JUDGMENT

Dated:..