IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 32284 of 2005(R) -------------------------- PETITIONER: ------------ JOSEPH & COMPANY, REPRESENTED BY ITS MANAGING DIRECTOR, MR.M.C.JOSEPH, ENGINEERS & MERCHANTS, 107, GREAT WESTERN BUILDING NAGINDAS, MASTER ROAD, EXTENSION, FORT MUMBAI 23. BY ADV. SRI.C.S.SUNIL RESPONDENTS: ------------- 1. APPELLATE ASSISTANT COMMISSIONER (COMMERCIAL TAXES), KOLLAM. 2. THE SALES TAX OFFICER (ENQUIRY)OFFICE OF THE DEPUTY COMMISSIONER (COMMERCIAL TAXES), KOLLAM. 3. THE JOINT COMMISSIONER (COMMERCIAL TAXES TRIVANDRUM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER DT.27.2.2004 OF R1. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.32284 of 2005 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT Prayer in the W.P. is only for direction to the Assessing Officer to revise the assessment based on Ext.P1 order in appeal issued by the appellate authority for the year 2001-2002. It is not known whether the appellate order has become final or whether there was any further appeal to the Tribunal. In any case if the appellate authority's order has become final, it is the duty of the Assessing Officer to revise the assessment. The Assessing Officer is directed to go through the original order received by him from the appellate authority and revise the assessment in accordance with the same, if there is no further appeal against the said order. If there is any order in second appeal or order in revision by this court, the Assessing Officer will follow the same and revise the assessment accordingly. The W.P. is disposed of accordingly. C.N.RAMACHANDRAN NAIR Judge pms