IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 8TH DECEMBER 2009 / 17TH AGRAHAYANA 1931 WP(C).No. 35289 of 2009(E) -------------------------- PETITIONER(S): --------------- T.K.ABDUL RAHMAN, THINDIKAL, KAIPPAMANGALAM, KODUNGALLUR. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENT(S): --------------- 1. THRISSUR CORPORATION, REPRESENTED BY ITS SECRETARY, THRISSUR. 2. SECRETARY, THRISSUR CORPORATION, THRISSUR. BY STANDING COUNSEL SRI K.B. MOHANDAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jma THOTTATHIL B. RADHAKRISHNAN, J. -------------------------------------------------------------- WP(C) NO. 35289 OF 2009 ---------------------------------- Dated this the 8th day of December, 2009 JUDGMENT The petitioner is aggrieved by the refusal of the Tribunal for the LSGIs to register a revision petition. Perused the endorsements on the memorandum of revision petition which has been returned by the Tribunal. The petitioner has necessarily to prosecute the matter before the Tribunal and even if the revision is not entertainable on account of the deficiency in payment of the tax, the Tribunal has to pass an order rejecting the revision. The reason for this is simple. The petitioner is entitled to seek relief against such decision. Therefore, he ought to know the reason for such rejection. Any superior court considering the matter should also have the material to know that the revision has actually been rejected and the reasons therefor. The petitioner is therefore entitled to get the final decision of he Tribunal on the question whether the revision is received on file or is rejected. Preserving the right of the petitioner to re-present the revision for decision as stated above, this writ petition is dismissed without entering on merits. THOTTATHIL B. RADHAKRISHNAN, JUDGE mns