IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 2ND JUNE 2009 / 12TH JYAISHTA 1931 WP(C).No. 34561 of 2007(M) -------------------------- PETITIONER(S): --------------- R. LATHA, PROPRIETRIX, KALYAN READY MADES, ROUND SOUTH, TRISSUR DISTRICT. BY ADV. SRI.M.UNNIKRISHNA MENON SRI.K.M.JAMALUDHEEN SMT.LATHA PRABHAKARAN RESPONDENT(S): --------------- THE ASSISTANT COMMISSIONER (ASSMTS) OF COMMERCIAL TAXES, AYYANTHOLE, THRISSUR. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE ASSESSMENT ORDER DT.5.1.99. P2: .DO. DT.16.3.98. P3: .DO. DT.10.2.99. P4: TRUE COPY OF COMMON ORDER OF THE APPELLATE TRIBUNAL DT.4.4.2000 FOR THE ASSESSMENT YEAR 1992-93 AND 1994-95. P5: TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DT.29.3.99. P6: TRUE COPY OF LETTER DT.11.10.2007 SEND BY THE PETITIONER TO THE RESPONDENT. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... W.P.(C) No.34561 of 2007 .................................................................... Dated this the 3rd day of June, 2009. JUDGMENT Ramachandran Nair, J. The only prayer is for direction to the Assessing Officer to revise assessment based on orders of the Tribunal produced as Exts.P4 and P5 for the assessment years 1992-93 to 1994-95. Since these orders have become final, petitioner is entitled to revision of assessment and refund of excess tax paid. However, in Writ Appeal No.2604/2007 we have sustained penalty levied for all these years. The Assessing Officer is therefore directed to revise the assessment for the above years, adjust refund towards penalty and refund, if there is any balance. W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms