Op/9037/2003 Of M/S.aden Valley v. Addl.agricultural Income Tax Officer-1
High Court
22 Feb 2008 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Op/9037/2003 Of M/S.aden Valley v. Addl.agricultural Income Tax Officer-1
Date of order
22 Feb 2008
Assessment year(s)
—
Outcome
Allowed
Case summary
In Op/9037/2003 Of M/S.aden Valley v. Addl.agricultural Income Tax Officer-1, the High Court (2008) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the writ petition is allowed andthe impugned orders are quashed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE KURIAN JOSEPH
FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929
OP.No. 9037 of 2003(A)
----------------------
PETITIONER:
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M/S. ADEN VALLEY PLANTATION
THEKKUTHATTIL, KEEZHOO KUNNU, KOTTAYAM,
REPRESENTED BY ITS MANAGING PARTNER,
MRS.SANTHAMMA ABRAHAM.
BY ADV. SRI.JOHN RAMESH K.I.JOHN
RESPONDENTS:
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ADDITIONAL AGRICULTURAL INCOME TAX
OFFICER-1, SULTHAN BATHERY.
BY GOVERNMENT PLEADER SMT.K.R.DEEPA.
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD
ON 22/02/2008, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
ORDER ON C.M.P.NO.15637/03 IN O.P.NO.9037/03
DISMISSED
22.2.2008.
SD/- KURIAN JOSEPH, JUDGE.
A P P E N D I X
PETITIONER'S EXHIBITS :
EXT.P1: TRUE COPY OF THE SAID NOTIFICATION VIZ., SRO 800/2001.
EXT.P2 :TRUE COPY OF THE SAID ORDER OF ASSESSMENT DT. 19.1.2003.
EXT.P3 :TRUE COPY OF THE NOITCE OF DEMAND PURSUANT TO EXT.P2DT. 24.2.2003 FROM THE KERALA AGRICULTURAL INCOME TAX OFFICE.
KURIAN JOSEPH, J.
----------------------------------------------
Original Petition No.9037 of 2003----------------------------------------------Dated 22[nd] February, 2008.
J U D G M E N T
Petitioner approached this court claiming the benefit ofExt.P1 Government Order regarding exemption from payment oftax. Learned Government Pleader on instruction submits that thepetitioner is eligible. Accordingly, the writ petition is allowed andthe impugned orders are quashed.
I.A.No.8961/03 : Dismissed.
KURIAN JOSEPH, JUDGE.
KURIAN JOSEPH, J
----------------------------------------------Original Petition No.9037 of 2003----------------------------------------------
J U D G M E N T
Dated 22[nd] February, 2008.
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