IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 14TH AUGUST 2008 / 23RD SRAVANA 1930 R.P.No.243 of 2000 IN T.R.C.No.237 of 1999 ------------------------------------------------------------------------- (ORDER IN TRC.No.237 of 1999, DATED 22ND MARCH, 2000) (T.A.No.620/1997 OF THE SALES TAX APPELLATE TRIBUNAL, TRIVANDRUM) .................... PETITIONER:REVISION PETITIONER:- ----------------------------------------------------- SMT.RANI MOHANDAS, ARRACK CONTRACTOR, RANI BHAVAN, KESTON ROAD, KOWDIAR, TRIVANDRUM. BY ADV. SRI.V.JAYAKUMAR RESPONDENT: RESPONDENT:- --------------------------------------------- THE STATE OF KERALA, TRIVANDRUM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 14/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu, C.J., C.N.Ramachandran Nair & A.K.Basheer, JJ. -------------------------------------------- R.P.No.243 of 2000 in T.R.C.No.237 of 1999 ------------------------------------------- Dated, this the 14th day of August, 2008 ORDER H.L.Dattu,C.J. Petitioner in T.R.C.No.237 of 1999 has filed this review petition, inter alia, requesting this Court to review the orders passed by a Full Bench of this Court in T.R.C.No.237 of 1999 dated 22nd March, 2000. 2. A Division Bench of this Court, having doubted certain observations made and the conclusions reached by a Bench of this Court in T.R.C.Nos.47 and 48 of 1996 (Lovely Thomas v. State of Kerala) decided on 10th March, 1998, has referred the matter to the Full Bench of this Court for its consideration and decision. 3. The Full Bench of this Court, has not agreed with the findings and conclusions reached by this court in Lovely Thomas' case (supra). However, it has independently declared certain aspects of the matter, which requires to be taken note of by the assessing authority while completing the best judgment assessments in the case of arrack and liquor dealers who claim that they purchase arrack and liquor from the Government distilleries. 4. When the Full Bench decided the matter, it was not brought to the notice of the Full Bench, that the apex Court, having granted leave to appeal, had disposed of the Revenue's appeals in Nos.3558-3559 of 1998 by its order dated 2nd February, 2000. In our opinion, if, for any reason, the decision of the apex Court had been brought to the notice of the Full Bench of RP.243/2000 in TRC.237/1999 - 2 - this Court, we do not think, the Full Bench of this Court would have expressed any opinion on the correctness or otherwise of the observations made by the Division Bench of this Court in the case of Lovely Thomas (supra). 5. In the above view of the matter, we allow this review petition, and delete that portion of the order passed by the Full Bench where they have made certain observations with regard to the correctness or otherwise of the decision of this Court in the case of Lovely Thomas v. State of Kerala, reported in [(1999) 113 STC 505]. 6. In view of the orders passed by us in this review petition, we recall the orders passed by this Court in T.R.C.No.237 of 1999 dated 22nd March, 2000 only to the extent we have noticed above and refer back the matter to the Division Bench to consider the Tax Revision Case on its merits. Ordered accordingly. H.L.Dattu Chief Justice C.N.Ramachandran Nair Judge A.K.Basheer vku/dk Judge