IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 4TH JULY 2008 / 13TH ASHADHA 1930 RP.No. 479 of 2008() -------------------- AGAINST THE JUDGEMENT/ORDER IN OP.880/2002 Dated 25/01/2008 .................... PETITIONER/ PETITIONER IN THE OP: ------------------- SANKARA PANICKER MEMORIAL TRUST, OCHIRA, KOLLAM DISTRICRT, REPRESENTED BY ITS PRESIDENT, S.SURENDRAN. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: RESPONDENTS IN THE OP: --------------------------- 1. THE DEPUTY COMMISSIONER (GENERAL), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE ADDITIONAL SALES TAX OFFICER-II, KARUNAGAPPALLY. 3. THE DEPUTY TAHSILDAR (RR), KARUNAGAPPALLY. BY ADV. SRI.MATHEW GEORGE VADAKKEL THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 04/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: P.N. RAVINDRAN,J. --------------------------------------- R.P.NO.479 OF 2008 in O.P.NO.880 OF 2002 ---------------------------------------- Dated this the 4th day of July, 2008. JUDGMENT The petitioner in O.P.No.880 of 2002 has filed this review petition seeking a review of the judgment delivered by me on 21.5.2008 dismissing the original petition. The petitioner relies on Annexure-I circular dated 8.12.1995 in support of the contentions raised in the review petition. 2. By the judgment sought to be reviewed, I had rejected the claim of the petitioner that it is entitled to be assessed under sub section (4) of Section 17 of the Kerala General Sales Tax Act, 1963. 3. After hearing Sri.V.P. Sukumar, the learned counsel appearing for the petitioner and Sri. Mathew George Vadakkel, the learned Government Pleader for the respondents, I am of the opinion that no grounds have been made out to review the judgment in O.P.No.880/2002. The review petition is accordingly dismissed. However, I make it clear that the dismissal of the original petition R.P.NO.479/08 . 2 or this review petition will not stand in the way of the petitioner from filing an appeal before the Deputy Commissioner of Appeals and claiming the benefit of the circular dated 8.12.1995. P.N. RAVINDRAN, JUDGE. cl