IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 7TH NOVEMBER 2008 / 16TH KARTHIKA 1930 S.T.Rev.No.301 of 2008 ----------------------------------------- ( T.A.NO.13/2006 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM (ORDER DATED 12TH MAY, 2008) (ASSESSMENT YEAR 2001-2002) .................... REVISION PETITIONER/APPELLANT/ASSESSEE:- -------------------------------------------------------------------------- H.M.EBRAHIM, DELIGHT ENTERPRISES, M.G.ROAD, THIRUVANANTHAPURAM. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT/REVENUE/RESPONDENT:- -------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 07/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No.301 of 2008 --------------------------------------------- Dated, this the 7th day of November, 2008 O R D E R H.L.Dattu, C.J. The assessee, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.13/2006 dated 12.5.2008 is before us in this tax revision petition. 2. After exhaustively arguing both on the questions of law and facts, Sri.K.U.Vijayan, learned counsel appearing for the revision petitioner, may be realising that it is difficult to convince this Court, seeks permission of this Court to go before the Tribunal with appropriate Review Petition. 3. In our opinion, if the request made by Sri.K.U.Vijayan, learned counsel appearing for the revision petitioner is granted, it will not cause any prejudice to the respondent/Sales Tax Department. 4. In view of the above, permission sought by the revision petitioner is granted and the Sales Tax Revision Petition is disposed of, as withdrawn. 5. We reserve liberty to the revision petitioner, if he so S.T.Rev.No.301/2008 -2- desires, to make an appropriate Review Petition before the Sales Tax Appellate Tribunal, within 15 days from today. 6. If such a Review Petition is filed within the time granted by this Court, the Tribunal shall decide the same, without reference to the period of limitation. 7. All the contentions of the parties are left open. 8. I.A.No.2430/2008 is closed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS