IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 27TH AUGUST 2008 / 5TH BHADRA 1930 TRC.No. 218 of 2001() --------------------- TA.290/2000 , ORDER OF KERALA AGRL.IT &STAT,KZD. .................... PETITIONER: ------------ DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM BY GOVERNMENT PLEADER SRI. TEKCHAND RESPONDENTS: ------------- M.K. ABDULLA, M/S. ABCO AGENCIES, PANAMARAM, KALPETTA BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SHANMUGHAM D. JAYAN SMT.P.K.MAYA DEVI SMT.SILVI JOSEPH SMT.RANI JACOB THIS TAX REVISION CASE HAVING BEEN FINALLY HEARD ON 27/08/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- T.R.C. No. 218 OF 2001 -------------------------------------------- Dated this the 27th day of August, 2008 JUDGMENT Ramachandran Nair,J. Revision is filed against the order of the Tribunal allowing assessment appeal based on order of the Deputy Commissioner in the revision filed against penalty order. In other words, on account of reduction in penalty, tax assessed was also reduced by the Tribunal. However, counsel for the assessee submitted that Deputy Commissioner's order reducing penalty was suo motu revised by the Commissioner of commercial Taxes and thereupon both penalty and tax were revised by the assessing officer. Since Deputy Commissioner's order is cancelled, the Tribunal's order cannot survive and consequential revision by the revenue is allowed vacating the order of the Tribunal. (C.N.RAMACHANDRAN NAIR) Judge. (V. K. MOHANAN) Judge. kk 2