{"id":23670,"date":"2008-07-24T00:00:00","date_gmt":"2008-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-24-july-2008"},"modified":"2014-08-10T19:27:36","modified_gmt":"2014-08-10T13:57:36","slug":"msp-family-jain-trust-vs-state-of-kerala-on-24-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-24-july-2008","title":{"rendered":"Msp Family Jain Trust vs State Of Kerala on 24 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Msp Family Jain Trust vs State Of Kerala on 24 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 25542 of 2005(N)\n\n\n1. MSP FAMILY JAIN TRUST,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA,\n                       ...       Respondent\n\n2. AGRICULTURAL INCOMETAX &amp; SALES TAX\n\n3. THE DISTRICT COLLECTOR,\n\n4. DEPUTY TAHSILDAR,\n\n                For Petitioner  :SRI.P.V.JYOTHI PRASAD\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :24\/07\/2008\n\n O R D E R\n                  C.N. RAMACHANDRAN NAIR, J.\n                  --------------------------------------------\n                       W.P.C. NO. 25542 OF 2005\n                  --------------------------------------------\n                 Dated this the 24th day of July, 2008\n\n                                JUDGMENT\n<\/pre>\n<p>       Heard counsel for the petitioner and Government Pleader. Even<\/p>\n<p>though petitioner was granted exemption under Agricultural Income<\/p>\n<p>Tax Act by this Court, Supreme Court reversed the judgment and held<\/p>\n<p>that petitioner was not a charitable trust. Inspite of the decision of the<\/p>\n<p>Supreme Court, assessments are not revised, is the case of the<\/p>\n<p>petitioner. Even though this Court issued an interim order directing the<\/p>\n<p>Officer to identify the status of the petitioner and make assessment,<\/p>\n<p>Government Pleader submitted that the Officer has written to the<\/p>\n<p>Government for clarification. I do not think Government has any role<\/p>\n<p>under the AIT Act in adjudication proceedings and it is for the<\/p>\n<p>assessing officer to identify as to who are the owners of the land and<\/p>\n<p>make assessment after identifying the owners, whether it be private<\/p>\n<p>trust, individuals, tenants-in-common or whatever be the ownership of<\/p>\n<p>the property. W.P. is accordingly disposed of directing the second<\/p>\n<p>respondent to complete the pending assessments after determining the<\/p>\n<p><span class=\"hidden_text\">                                   2<\/span><\/p>\n<p>status of the assessee and after issuance of pre-assessment notice and<\/p>\n<p>after hearing the objections of the petitioner, within a period of four<\/p>\n<p>months from now. Petitioner will produce a copy of this judgment<\/p>\n<p>before the second respondent for compliance. Recovery proceedings<\/p>\n<p>will be kept in abeyance until revised orders are issued by the second<\/p>\n<p>respondent as directed above.\n<\/p>\n<\/p>\n<p>                                    (C.N. RAMACHANDRAN NAIR)<br \/>\n                                                 Judge<br \/>\nkk<\/p>\n<p><span class=\"hidden_text\">3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Msp Family Jain Trust vs State Of Kerala on 24 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 25542 of 2005(N) 1. MSP FAMILY JAIN TRUST, &#8230; Petitioner Vs 1. STATE OF KERALA, &#8230; Respondent 2. AGRICULTURAL INCOMETAX &amp; SALES TAX 3. THE DISTRICT COLLECTOR, 4. DEPUTY TAHSILDAR, For [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-23670","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Msp Family Jain Trust vs State Of Kerala on 24 July, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-24-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Msp Family Jain Trust vs State Of Kerala on 24 July, 2008 - Free Judgements of Supreme Court &amp; 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