By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27942 of 2009(K) -------------------------- PETITIONER(S): --------------- MARIAMMA SIMON, LEGAL HEIR OF SIMON ABRAHAM, KAIPPALLIDATHIL, AYROOR, RANNY. 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, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27942 OF 2009 ------------------------------ Dated this the 6[th] day of October, 2009 J U D G M E N T---------------------- 1. Grievance of the petitioner is that 1[st] respondent is not giving effect to the appellate orders issued with respect toassessment of agricultural income tax against the petitioner forthe various years from 1978-79 to 1999-2000. According to thepetitioner if the directions contained in Ext.P1 to P7 appellateorders are given effect, the petitioner will be entitled for refundof considerable amount of tax, already paid. The petitioner hadsubmitted Ext.P8 request in this regard before the 1[st]respondent. Ext.P8 is dated 11.8.2009. Complaint of thepetitioner is that inspite of lapse of many years since passing ofthe appellate order, the 1[st] respondent is not taking any effectivesteps for revising the assessments, inspite of specific requestsmade in this regard. 2.Having considered facts and circumstances of thecase, I am of the opinion that the writ petition can be disposeddirecting the 1[st] respondent to pass revised orders at the earliest. 3.In the result the writ petition is disposed of directingthe 1[st] respondent to consider Ext.P8 and to pass revised assessments with respect to the assessment years concernedwith Ext.P1 to P7 orders, if they have attained finality, as earlyas possible, at any rate within a period of two months from thedate of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb