IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.S.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 10TH AUGUST 2007 / 19TH SRAVANA 1929 OP.No. 6783 of 1998(G) ---------------------- PETITIONER: ------------ K.SHAM BHAT, AGED 59 YEARS, S/O K. NARASIMHA BHAT, RESIDING GREEN VIEW, KUMBDAJE VILLAGE, P.O. YETHADKA, KASARGOD TALUK AND DISTRICT BY ADV. SRI.P.SHRIHARI SMT.P.VANI RESPONDENTS: ------------- 1. THE AGRICULTURAL INCOME TAX & SALES TAX OFFICER, KASARGOD 2. STATE OF KERALA, REP. BY CHIEF SECRETARY TO - GOVERNMENT, GOVERNMENT OF KERALA, SECRETARIATE, TVM BY SPL.GP. MATHEW G.VADAKKEL THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 10/08/2007, ALONG WITH OP NO. 16869 OF 1998 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.6783/1998 APPENDIX PETITINER'S EXHIBITS EXT.P1- TRUE COPY OF the NOTICE NO.S.65/91-92 TO 93-94 DATED 13.01.1998 ISSUED BY THE 1ST RESPONDENT EXT.P2- TRUE COPY OF THE EXPLANATION DATED 16.1.98 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXT.P3- TRUE COPY OF THE NOTICE NO.S.65/91-92 TO 93-94 DATED 3.3.98 ISSUED BY THE 1ST RESPONDENT TO PETITIONER (TRUE COPY) P. A TO JUDGE K.S.RADHAKRISHNAN & V.K.MOHANAN, JJ ------------------- O.P.Nos.6783/1998 & 16869/1998 -------------------- Dated this the 10th day of August, 2007 JUDGMENT Radhakrishnan, J. Issue raised in these cases is covered by the judgment of this Court in K.G.Keshava Bhat v. State of Kerala and Others ( 1999 (7) KTR 128 [Ker.] ). In such circumstances, petitions are allowed extending the benefit of the judgment to the petitioners also. K.S.RADHAKRISHNAN Judge V.K.MOHANAN Judge mrcs