IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 35289 of 2009(E)
1. T.K.ABDUL RAHMAN,
... Petitioner
Vs
1. THRISSUR CORPORATION,
... Respondent
2. SECRETARY,
For Petitioner :SRI.T.M.ABDUL LATHEEF
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :08/12/2009
O R D E R
THOTTATHIL B. RADHAKRISHNAN, J.
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WP(C) NO. 35289 OF 2009
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Dated this the 8th day of December, 2009
JUDGMENT
The petitioner is aggrieved by the refusal of the Tribunal for the
LSGIs to register a revision petition. Perused the endorsements on the
memorandum of revision petition which has been returned by the Tribunal.
The petitioner has necessarily to prosecute the matter before the Tribunal
and even if the revision is not entertainable on account of the deficiency in
payment of the tax, the Tribunal has to pass an order rejecting the revision.
The reason for this is simple. The petitioner is entitled to seek relief
against such decision. Therefore, he ought to know the reason for such
rejection. Any superior court considering the matter should also have the
material to know that the revision has actually been rejected and the
reasons therefor. The petitioner is therefore entitled to get the final
decision of he Tribunal on the question whether the revision is received on
file or is rejected. Preserving the right of the petitioner to re-present the
revision for decision as stated above, this writ petition is dismissed without
entering on merits.
THOTTATHIL B. RADHAKRISHNAN, JUDGE
mns