IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 S.T.Rev.No.152 of 2006 --------------------------------------- ORDER DATED 26.9.2005 IN T.A.246/2002 OF THE KERALA SALES TAXES APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. (ASSESSMENT YEAR 1998-1999) .................... PETITIONER/RESPONDENT IN T.A./ASSESSEE:- -------------------------------------------------------------------- M/S.BPL MOBILE COMMUNICATION LIMITED, PALAKKAD, REPRESENTED BY ITS COMPANY SECRETARY, MR.SATISH S.RAO. BY ADV. SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH. RESPONDENT/APPELLANT IN T.A./REVENUE:- ------------------------------------------------------------------ STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 29/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ------------------------------------------------ S.T.Rev.No.152 of 2006 ------------------------------------------------- Dated, this the 29th day of August, 2008 ORDER H.L.Dattu,C.J. M/s. BPL Mobile Communication Ltd., a Company incorporated under the provisions of the Companies Act, has called in question the correctness or otherwise of the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A.No.246 of 2002 dated 26.9.2005. (2) The relevant assessment year is 1998-1999. (3) Smt.Nivedita A. Kamath, learned counsel appearing for Sri.A.M.Shaffique, learned Senior Counsel, would inform us that the petitioner Company has been wound up by an order passed by a competent jurisdictional High Court and, further, an Official Liquidator has been appointed to manage the affairs of the petitioner Company. (4) The Official Liquidator has not impleaded himself as a party to the proceedings. (5) The revision petition is of the year 2006. We are of the opinion, that, it may not be proper for us to keep the matter pending on the board. Therefore, we reject the revision petition for non-prosecution. S.T.Rev.No.152 of 2006 - 2 - (6) However, we reserve liberty to the Official Liquidator, if he so desires, to make an appropriate application to come on record and to seek for restoration of the revision petition. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-