IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 8TH OCTOBER 2009 / 16TH ASWINA 1931 WP(C).No. 28357 of 2009(L) -------------------------- PETITIONER(S): --------------- M/S.SIMON ABRAHAM AND OTHERS, KAIPPALLIDATHIL, AYROOR, RANNY, REP. BY DR.K.A.KUNCHERIA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, RANNY. 2. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.A.J. VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28357 OF 2009 ------------------------------ Dated this the 8th day of October, 2009 J U D G M E N T ---------------------- 1. Grievance of the petitioner is that the 1st respondent is not issuing modified orders of assessment pursuant to various appeals allowed in favour of the petitioner against assessment of Agricultural Income Tax pertaining to the years 1979-80 to 1990- 91. The appeals filed by the petitioner were allowed with specific directions to the assessing authority to pass modified orders, as evidenced by Ext.P1 to P9. According to the petitioner huge amount will be liable for refund if modified orders are issued in compliance with the appellate orders. The petitioner had submitted Ext.P9 representation before the 1st respondent requesting to issue revised orders. Ext.P9 representation is dated 11.8.09. Complaint of the petitioner is that inspite of repeated requests the 1st respondent is not issuing revised orders. 2. Heard learned Government Pleader for respondents. It is submitted that there is no impediment in issuing revised orders, if the appellate orders pertaining to the years concerned have attained finality. W.P.(C).28357/09-L 2 3. In the result the writ petition is disposed of directing the 1st respondent to pass revised assessment orders pursuant to Ext.P1 to P8 appellate orders, if they have attained finality, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb