IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 OTC.No. 27 of 2006() -------------------- AITA.1/2005 of AGRL. I.T. & S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE ------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER RESPONDENTS: APPELLANT/ASSESSEE ------------------------------- 1. K.C.JACOB, KOOTTARAPALLIL, BARANANGANAM(DIED) ADDL. 2. SMT. FILOMINA JACOB (WIFE), KOOTTARAPPALLIL, MELAMPARA P.O. BHARANANGAHAM, KOTTAYAM. 3. SRI. K.C. THOMAS, (SON), KOTTARAPPALLIL, MELAMPARA P.O., BHARANANGANAM, KOTTAYAM. 4. SRI. K.C. JOSE (SON), DO.DO. 5. SRI. K.C. JAMES (SON), DO.DO. 6. SRI. K.C. GEORGE (SON), DO,.DO. 7. SMT. K.C. VALSA (DAUGHTER), DO.DO. 8. SMT. K.C. KUSUMAM JACOB (DAUGHTER), DO.DO. 9. SMT. K.C. NIRMALA MATHEW (DAUGHTER), KALATHOOR HOUSE, PONTHANPUZHA, MELAMPARA P.O., BHARANANGANAM, KOTTAYAM. ADDL.RESPONDENTS 2 TO 9 ARE IMPLEADED AS PER ORDER ON I.A.2660/07 DATED 2.11.07 BY ADV. SRI.RAMESH CHERIAN JOHN FOR ADDL.R.3,8 THIS OTHER TAX CASES HAVING BEEN FINALLY HEARD ON 27/05/2008, ALONG WITH OTC NOS. 28 , 29 & 30 OF 2006 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- 0.T.C. No. 27, 28,29 & 30 OF 2006 -------------------------------------------- Dated this the 27th day of May, 2008 JUDGMENT Ramachandran Nair,J. These connected cases were filed by the State against the assessee, who and whose wife are no more. Service of notice on all legal heirs could not be completed as some of them are stated to be abroad. However, we do not think these revisions should be kept pending because the issue involved in these cases is clubbing of wife's income with the income of the deceased-husband for assessment under Section 9(2) of the Kerala Agricultural Income Tax Act, 1950. The Tribunal decided the cases in favour of the assessee based on their own order for earlier assessments which have become final. It is clear from the findings of the Tribunal that the issue is decided in favour of the assessee because wife appears to have planted the area with her own source and with subsidy from Rubber Board, and there is no relation between the earning income and transfer of property made by 2 late husband in 1969. Above all, the statute under which assessment is sought to be sustained is repealed and new Act has come into force from 1.4.1991. The amounts of addition involved are also insignificant. Considering all these, we do not think it worthwhile for the State to pursue these cases. Therefore we dismiss the revision petitions leaving open to the assessing officer to make assessment for later years in accordance with the provisions of the new Act, without being inhibited by the order of the Tribunal impunged in these revision petitions. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3