IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 RP.No. 924 of 2010() ------------------------- AGAINST THE JUDGEMENT/ORDER IN STRV.385/2008 Dated 07/09/2009 .................... REVISION PETITIONER(S): ------------------------------- M.MOHAMMED ZAKKARIA,M/S.SHAJAHAN TRADERS GOVINDAPURAM,PALAKKAD. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): --------------------- STATE OF KERALA. BY GOVT.PLEADER SRI.MUHAMED RAFEEQ THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 22/12/2010, ALOANG WITH RP. NO. 1054/2010, RP. NO. 934/2010 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: svs C.N.RAMACHANDRAN NAIR & V.K.MOHANAN,JJ. ---------------------------------------------------------- R.P.No.924 of 2010 in S.T.Rev.No.385 of 2008, R.P.No.934 of 2010 in S.T.Rev.No.375 of 2008 & R.P.No.1054 of 2010 in S.T.Rev.No. 340 of 2008 --------------------------------------------------------- Dated this the 22nd day of December,2010 O R D E R Ramachandran Nair,J: These review petitions are filed stating that disallowance of mortality based on earlier judgment is not correct. Counsel for the review petitioners contended that the judgment of the Division Bench relied on by the Department was a case of an assessee claiming deduction from total sales turnover whereas in this case the petitioner has only returned the net sales turnover by excluding the mortality, which is around 30%. Government Pleader submitted that there is no difference and the claim is bogus because 30% birds will not die during transportation which happens in the night. 2. Even though we agree in principle with the contention of the Government Pleader that the claim of mortality of 30% is without any basis, we feel, some relief can be granted R.P.No.924/2010 & connect.cases :-2-: because there may be cases of death of some birds. Further, we feel that for the sake of finality, the matter could be settled by fixing the mortality rate at 2% of the assessed turnover. Accordingly, we allow the review petitions by modifying the judgment with a direction to the assessing officer to grant deduction of 2% of the turnover towards estimated loss on account of mortality of birds. However, reliefs could be granted only on payment of arrears of tax and interest thereon in advance failing which relief granted by us need not be given effect to. This condition in the judgment will not stand in the way of petitioner claiming eligible benefits under amnesty scheme. We also make it clear that the relief granted by us need not be treated as precedent in any other cases. C.N.RAMACHANDRAN NAIR, Judge. V.K.MOHANAN, MBS/ Judge. R.P.No.924/2010 & connect.cases :-3-: