IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 24TH AUGUST 2009 / 2ND BHADRA 1931 WTA.No. 133 of 2009() --------------------- MP.30/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF WEALTH TAX, KOTTAYAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- THE ORIEN COIR MATS & MATTINGS, MANUFACTURERS (P)LTD,ALAPPUZHA. THIS WEALTH TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH WTA NO.137/2009 ON 24/08/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... W.T. Appeal Nos.133 & 137 of 2009 .................................................................... Dated this the 24th day of August, 2009. JUDGMENT Ramachandran Nair, J. This Wealth Tax Appeal is filed by the Revenue against the order of the Tribunal which declined to entertain the appeal filed by the Revenue on the ground that tax effect is less than the minimum required under the norms for filing appeal. We have heard Standing Counsel appearing for the appellant and have gone through the orders. We notice that not only on this technical ground, on the merits also department has no case because it is the finding of the first appellate authority that the land sold by the assessee later was used as factory premises and so much so, the land was entitled to exemption from wealth tax. In view of this factual finding by the first appellate authority, we dismiss both the departmental appeals. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge