IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 11TH JULY 2008 / 20TH ASHADHA 1930 S.T.Rev..No.362 of 2004 --------------------------------------- ORDER DATED 30.9.2002 IN T.A.NO.558/2001 OF THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. (ASSESSMENT YEAR 1999-2000) ------- REVISION PETITIONER/RSPONDENT/REVENUE:- ---------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ RESPONDENT/APPELLANT/ASSESSEE:- -------------------------------------------------------- U.AHAMMED KABEER, MALABAR CHICKEN CENTRE, NAVAKODE, KODUVAYUR. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 11/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & A.K.Basheer,J. --------------------------------------------- S.T.Rev.No.362 of 2004 --------------------------------------------- Dated, this the 11th day of July, 2008 ORDER H.L.Dattu,C.J. State, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Palakkad T.A.No.558 of 2001 dated 30.09.2002, is before us in this revision petition. (2) In spite of granting time, steps have not been taken by the learned counsel appearing for the Revenue to implead the legal representatives of the deceased respondent-assessee. That only shows that the Revenue may not be interested in the matter. (3) In the above view of the matter, the Sales Tax Revision requires to be rejected and it is rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer vku/- Judge