IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 11TH FEBRUARY 2009 / 22ND MAGHA 1930 ST.Rev..No. 190 of 2007() ------------------------- REVISION PETITIONER: ------------------------- V.N. RAVEENDRAN NAIR, EX-PROPRIETOR, CHEERS LIQUORS,VADAKKEDATH HOUSE, MARAMPILLY P.O., ERNAKULAM DISTRICT. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): --------------- THE STATE OF KERALA. BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 11/02/2009,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev. No. 190 OF 2007 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of February, 2009 JUDGMENT Ramachandran Nair,J. During the hearing of this revision case, Government Pleader submitted that assessment for the year 1986-87, which is impugned in this tax revision case, is cancelled in a parallel proceedings in the appeal filed by another assessee. Government Pleader has also produced the file initiated by the officer against the very same assessee for the year 1986-87 after remand. Since the impugned assessment does not survive, the revision case is closed leaving freedom to the petitioner to raise objections in fresh proceedings. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. ttb