IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 18TH JUNE 2009 / 28TH JYAISHTA 1931 RP.No. 533 of 2009() -------------------- AGAINST THE JUDGEMENT/ORDER IN WA.183/2009 Dated 05/02/2009 .................... REVIEW PETITIONER(S): PETITIONER/APPELLANT/PETITIONER ----------------------------------------------------- KERALA TRADE LINKS, ADICHIRA, ETTUMANOOR, KOTTAYAM DISTRICT, REP.BY POWER OF ATTORNEY HOLDER P.P.ABDUL KHADER. BY ADV. SRI.VIJAYAN. K.U. RESPONDENT(S): RESPONDENTS/RESPONDENTS -------------------------------------- 1. COMMERCIAL TAX OFFICER (A.A.), KOTTAYAM. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFIQ THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 18/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- R.P. No.533 OF 2009 in W.A. No. 183 of 2009 -------------------------------------------- Dated this the 18th day of June, 2009 O R D E R Ramachandran Nair,J. Review Petition is filed to restore the petitioner's right of appeal before the statutory authorities on merits against the assessment order. In fact, Writ Appeal was admitted only because petitioner stated in Court that they did not want to challenge the order on merits and the challenge is limited to jurisdiction of the Officer to make best judgment assessment. Therefore obviously petitioner cannot now turn back and request the Court to restore the right of appeal. In any case, since we have not considered the assessment on merits in our judgment and the decision is only on the jurisdiction of the Officer, we feel right of appeal can be restored to the petitioner to challenge the assessment on merits except on the ground of jurisdiction of the Officer on condition of petitioner remitting the entire tax due under the assessment before filing appeal. Petitioner is granted time till 10th of August, 2009 to 2 remit the tax and file appeal along with a copy of this order. R.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 3