IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 4TH AUGUST 2009 / 13TH SRAVANA 1931 RP.No. 694 of 2009() -------------------- AGAINST THE JUDGEMENT/ORDER IN STRV.37/2009 Dated 03/03/2009 .................... REVIEW PETITIONER(S): ---------------------- M/S.CENTRAL CHEMICALS, KADAKKARAPPALLY, CHERTHALA. BY ADV. SRI.C.A.SADASIVAN SRI.S.ABU BAKER KUNJU SRI.JOY P.JOSE SRI.RAMAN JANARDHANAN RESPONDENT(S): --------------- STATE OF KERALA, REP. BY CHIEF SECRETARY, GOVT. SECRETARIATE, THIRUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFIQ THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 04/08/2009, ALONG WITH RP 695 & 698/2009 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- R.P.NOS. 694, 695 & 698 OF 2009 in S.T. Rev.Nos. 37,38, & 36/2009 -------------------------------------------- Dated this the 28th day of July, 2009 O R D E R Ramachandran Nair,J. Heard counsel for the review petitioners and Government Pleader. Review Petitions are filed against the finding in the judgment that the issue is covered by the judgment of this Court reported in DEPUTY COMMISSIONER, SALES TAX (LAW) V. C.T. KOCHOUSEPH,(2005) 13 KTR 58 However, after hearing counsel for the review petitioners and Government Pleader we are of the view that the issue raised is not squarely covered by the judgment of this Court referred to in the impugned judgment. In fact the matter requires elaborate consideration with reference to the provisions of the notification. Since the case was disposed of assuming that the issue is covered by the Division Bench judgment rendered by this Court, which does not appear to be true, we allow the Review Petitions by recalling the orders in the delay condonation petitions and judgment in the connected S.T. Revisions. Considering the 2 contentions raised , post the delay condonation petitions and the S.T. Revisions with S.T.Rev.No. 76 of 2009 before the regular Bench. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 3