IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 OP.No. 29365 of 2001(U) ----------------------- PETITIONER: ------------ M/S. KERALA SESUIT SOCIETY, MALAPARAMBA, CALICUT, REPRESENTED BY DIRECTOR, FR. JOSE THAIPARAMBIL S.J. BY ADV. SRI.M.RAMESH CHANDER SRI.P.RAGHUNATH RESPONDENTS: ------------- 1. AGRL. INCOME TAX AND SALES TAX OFFICER, KOZHIKODE. 2. INSPECTG. ASST. COMMISSIONER OF COMMERCIAL TAXES, KOZHIKODE. 3 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 47665 OF 2001 IN OP 29365 OF 2001 DISMISSED 29.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF ASSESSMENT ORDER FOR 1996-97 DATED 28.5.2001 RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 29365 OF 2001 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Petitioner is challenging assessment and demand of interest under Section 37 of the AIT Act for non-payment/short payment of advance tax. However, it is seen that interest demanded is on assessed tax and not tax due under the return filed. This issue is already decided in favour of the petitioner vide judgment of this Court in KERALA JESUTE SOCIETY V. AGRL.INCOME TAX & SALES TAX OFFICER, 14 KTR 420. Accordingly O.P. is allowed quashing the demand of interest in terms of the said judgment. (C.N. RAMACHANDRAN NAIR) Judge kk 2