IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 WP(C).No. 25542 of 2005(N) -------------------------- PETITIONER: ------------ MSP FAMILY JAIN TRUST, REPRESENTED BY PRESIDENT, SANTHI VARMA JAIN, KALYANA MANDIRAM, KALPETTA NORTH. BY ADV. SRI.P.V.JYOTHI PRASAD RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY CHEIF SECRETARY, GOVERNMENT OF KERALA, TRIVANDRUM. 2. AGRICULTURAL INCOMETAX & SALES TAX OFFICER, VYTHIRI AT KALPETTA. 3. THE DISTRICT COLLECTOR, WAYANAD AT KALPETTA. 4. DEPUTY TAHSILDAR, REVENUE RECOVERY, VYTHIRI. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE JUDGMENT IN CIVIL APPEAL NO. 3020/NT/1986 EXT.P2 TRUE COPY OF THE PETITION FILED BEFORE THE DEPUTY COMMISSIONER DATED 22.8.2003 EXT.P3 TRUE COPY OF THE LETTER ISSUED BY THE DEPUTY COMMISSIONER DATED 1.2.2005 EXT.P4 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER. EXT.P5 TRUE COPY OF THE LETTER DATED 31.5.2003 EXT.P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE. EXT.P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE. EXT.P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE. EXT.P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE. EXT.P10 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S.TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 25542 OF 2005 -------------------------------------------- Dated this the 24th day of July, 2008 JUDGMENT Heard counsel for the petitioner and Government Pleader. Even though petitioner was granted exemption under Agricultural Income Tax Act by this Court, Supreme Court reversed the judgment and held that petitioner was not a charitable trust. Inspite of the decision of the Supreme Court, assessments are not revised, is the case of the petitioner. Even though this Court issued an interim order directing the Officer to identify the status of the petitioner and make assessment, Government Pleader submitted that the Officer has written to the Government for clarification. I do not think Government has any role under the AIT Act in adjudication proceedings and it is for the assessing officer to identify as to who are the owners of the land and make assessment after identifying the owners, whether it be private trust, individuals, tenants-in-common or whatever be the ownership of the property. W.P. is accordingly disposed of directing the second respondent to complete the pending assessments after determining the 2 status of the assessee and after issuance of pre-assessment notice and after hearing the objections of the petitioner, within a period of four months from now. Petitioner will produce a copy of this judgment before the second respondent for compliance. Recovery proceedings will be kept in abeyance until revised orders are issued by the second respondent as directed above. (C.N. RAMACHANDRAN NAIR) Judge kk 3