IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930 RP.No. 597 of 2001(E) --------------------- AGAINST THE JUDGEMENT/ORDER IN WA.1799/2000 Dated 23/02/2001 .................... REVIEW PETITIONER(S): ---------------------- M/S.CHERUPARA BRICKS & METALS (P) LTD., PUTHIYANIDAM P.O., THOTTUMUKKOM, KOZHIKODE DIST. REP. BY ITS MANAGING DIRECTOR V.K.ABOOBACKER. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) RESPONDENT(S): --------------- 1. SALES TAX OFFICER (O/D) IVTH CIRCLE, KOZHIKODE. 2. DY.COMMISSIONER OF COMMERCIAL TAXES, KOZHIKODE. 3.STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER (TAXES) SRI.K.P.PRADEEP. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05/01/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: KURIAN JOSEPH & C.K.ABDUL REHIM, JJ. ---------------------------------------------- R.P.No.597/01 in W.A. No.1799 of 2000 ---------------------------------------------- Dated 5th January, 2009. O R D E R Kurian Joseph, J. Learned senior counsel appearing for the review petitioner submits that after the judgment which is sought to be reviewed, there have been subsequent clarifications issued by the Department and hence the judgment may not stand in the way of the writ petitioner/appellant/review petitioner approaching the competent authority seeking the eligible benefits as per the subsequent clarifications. 2. We do not think that such clarification would in any way cause any prejudice to the respondents since the prayer is only for the benefit out of the clarifications issued after the judgment. Therefore, the review petition is disposed of making it clear that the judgment which is sought to be reviewed shall not stand in the way of the review petitioner approaching the competent authority for the benefits, if any out of the RP NO.597/01 2 clarifications/ circulars issued after the judgment in the writ appeal. KURIAN JOSEPH, JUDGE. C.K.ABDUL REHIM, JUDGE. tgs KURIAN JOSEPH & C.K.ABDUL REHIM, JJ ---------------------------------------------- R.P.No.597/01 in W.A. No.1799 of 2000 ---------------------------------------------- O R D E R Dated 5th January, 2009.