IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WA.No. 1250 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.13610/2010 Dated 12/07/2011 .................... APPELLANT: PETITIONER ------------------------ M/S.PRECOT MILLS LTD.,(NOW KNOWN AS PECOT MERIDIAN LIMITED),KANJIKODE WEST,PALAKKAD- 678623,REPRESENTED BY ITS MANAGER(ADMINISTRATION), SRI.T.V.ANANTHAKRISHNAN. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS: RESPONDENTS -------------------------- 1. THE ASSISTANT COMMISSIONER(KVAT), COMMERCIAL TAXES,SPECIAL CIRCLE,PALAKKAD-678001. 2. THE FAST TRACK TEAM,COMMERCIAL TAX DEPARTMENT,PALAKKAD-678001. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001. GOVERNMENT PLEADER SRI. MUHAMMED RAFEEQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. 1250 OF 2011 = = = = = = = = = = = = DATED THIS, THE 26th DAY OF AUGUST, 2011. J U D G M E N T C.N. Ramachandran Nair, J. This writ appeal is filed against the judgment of the learned Single Judge declining to interfere with the notice issued to revise the CST assessments for 2002-03 and 2003-04. Appellant's counsel submitted that the assessments cannot be revised by virtue of time bar. So much so, the contention is that in view of the limitation the assessing officer has no jurisdiction to revise the assessment. Government Pleader submitted that the assessing officer will consider this objection also in the course of considering the objection against the notice issued. We therefore, allow the writ appeal by vacating the judgment of the learned Single Judge and dispose of the writ petition by directing the assessing officer to consider first the question of limitation and if the assessment cannot be reopened, to drop it, or on facts if he finds the assessment is not time barred, he can pass orders and revise the assessment against which appellant can avail statutory remedy. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-