IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 RP.No. 761 of 2008() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.12706/2005 Dated 19/06/2008 .................... REVIEW PETITIONER/PETITIONER IN WPC:- ------------------------------------------------------ K.ASOKAN, AERAL VEEDU, PRALAYAGIRI, THOKKAD P.O., VARKALA. BY ADV. SRI.N.DHARMADAN (SR.) SMT.D.P.RENU RESPONDENTS: ------------- 1. THE CHIEF INCOME TAX OFFICER, OFFICE OF THE INCOME TAX, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM. 2. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, USHUS COMPLEX, VADAYATTUKOTTA, KOLLAM 691 001. 3. SRI.VANCHU KAMAL, MANJU BHAVAN, KADAKKAL VILLAGE, KADAKKAL P.O., KOLLAM DISTRICT. R1 AND R2 BY SC SRI. GEORGE K GEORGE THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- R.P. NO. 761 OF 2008 IN W.P.C. NO. 12706 OF 2005 -------------------------------------------- Dated this the 21st day of July, 2008 O R D E R Heard senior counsel appearing for the review petitioner, standing counsel appearing for the Income-tax Department, and counsel appearing for the third respondent. Review Petition is filed for the reason that this Court has in the judgment in O.P.No. 12975 of 2002 filed by the review petitioner, produced as Annexure III, left the matter to be decided by the civil court. According to the review petitioner, business was carried on by the third respondent and the department has not chosen to assess and recover tax from him. It is seen that WPC was pending for several years in this Court and the department has not taken any steps for recovery against the assessee or the third respondent. In view of Annexure III judgment, and the contentions raised in the Review Petition, I allow the Review Petition recalling the judgment. Post the WPC before another Bench. (C.N. RAMACHANDRAN NAIR) Judge kk 2