By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 8TH OCTOBER 2009 / 16TH ASWINA 1931 WP(C).No. 28357 of 2009(L) -------------------------- PETITIONER(S): --------------- M/S.SIMON ABRAHAM AND OTHERS, KAIPPALLIDATHIL, AYROOR, RANNY, REP. BY DR.K.A.KUNCHERIA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, RANNY. 2. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.A.J. VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28357 OF 2009 ------------------------------ Dated this the 8[th] day of October, 2009 J U D G M E N T ---------------------- 1.Grievance of the petitioner is that the 1[st] respondent isnot issuing modified orders of assessment pursuant to variousappeals allowed in favour of the petitioner against assessment ofAgricultural Income Tax pertaining to the years 1979-80 to 1990-91. The appeals filed by the petitioner were allowed withspecific directions to the assessing authority to pass modifiedorders, as evidenced by Ext.P1 to P9. According to the petitionerhuge amount will be liable for refund if modified orders areissued in compliance with the appellate orders. The petitionerhad submitted Ext.P9 representation before the 1[st] respondentrequesting to issue revised orders. Ext.P9 representation isdated 11.8.09. Complaint of the petitioner is that inspite ofrepeated requests the 1[st] respondent is not issuing revisedorders. 2.Heard learned Government Pleader for respondents.It is submitted that there is no impediment in issuing revisedorders, if the appellate orders pertaining to the years concernedhave attained finality. 3.In the result the writ petition is disposed of directingthe 1[st] respondent to pass revised assessment orders pursuant toExt.P1 to P8 appellate orders, if they have attained finality, asearly as possible, at any rate within a period of one month fromthe date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb