IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 24TH MARCH 2009 / 3RD CHAITHRA 1931 ST.Rev..No. 177 of 2008() ------------------------- TA.470/2006 of S.T.A.T., ADDL.BENCH-II, ERNAKULAM .................... PETITIONER/ASSESSEE:- ----------------------------------------- BHARGAVI AMMA, AGED 82, NELLAD HOUSE, VARAPETTY. BY ADV. SRI.RAJESH VIJAYAN RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE SALES TAX OFFICER, IIND CIRCLE, PERUMBAVOOR, ERNAKULAM DISTRICT. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 24/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.177 of 2008 .................................................................... Dated this the 24th day of March, 2009. ORDER Ramachandran Nair, J. Since the Government Pleader submitted that the assessment order which was subject matter of appeal before the Tribunal is cancelled on appeal by another assessee and the matter is now taken for fresh assessment, revision petitioner cannot have any grievance against the order of the Tribunal impugned in this case which does not survive. Similar case, S.T. Rev. No.190/2007 was also closed by us as infructuous. We, therefore, close this revision case as infructuous leaving freedom to the petitioner to raise objection in the fresh assessment proceedings. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms