IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 13TH MARCH 2009 / 22ND PHALGUNA 1930 ST.Rev..No. 71 of 2007() ------------------------ TA.109/2001 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER/RESPONDENT/RESPONDENT: ------------------------------- STATE OF KERALA REP. BY JOINT COMMISSIONER(LAW) IN-CHARGE COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.V.K.SHAMSUDEEN RESPONDENT(S): --------------- B.T. MAMMOO, S/O. KUNHALI, KADAYAN HOUSE, KATTAMPALLI, KANNUR-1. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 13/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.71 of 2007 .................................................................... Dated this the 13th day of March, 2009. ORDER Ramachandran Nair, J. The revision is filed against the order of the Appellate Tribunal directing grant of registration to the respondent-assessee. When notice was taken out, Registry got the report that "respondent is no more". Consequently registration ordered by the Tribunal cannot be granted and department cannot have grievance against the said order. We close the S.T. Revision case based on the information about death of the respondent. However, if department has any other grievance against the order, fresh revision can be filed against the legal heirs impleading the legal heirs as respondents. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms