IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 23RD DAY OF DECEMBER 2011/2ND POUSHA 1933 STRV.No. 79 of 2011 ( ) ======================= TA.80/2005 of S.T.A.T.ADDL.BENCH,TVM. REVISION PETITIONER/RESPONDENT/REVENUE: ========================================== STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW) COMMERCIAL TAXES ERNAKULAM. BY ADV.SRI BOBBY JOHN, GOVERNMENT PLEADER APPELLANT/ASSESSEE ====================== SMT.R.BEENA, V.B.MARBLES CHIRAYINKIL PIN-695304. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23-12-2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX REVISION PETITIONER'S ANNEXURES: ANNEXURE A : TRUE COPY OF THE ASSESSMENT ORDER DATED 31.10.2003 ANNEXURE B : TRUE COPY OF THE ORDER DATED 6.12.2004 OF THE ASST.COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM ANNEXURE C : TRUE COY OF THE ORDER OF THE STAT DT.28.2.2011 RESPONDENTS' ANNEXURES: NIL //TRUE COPY// P.A. TO JUDGE jma C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ---------------------------------------------------- ST Rev. No. 79 of 2011 ---------------------------------------------------- Dated this the 23rd day of December, 2011 J U D G M E N T C.N. Ramachandran Nair , J This revision is filed by the Revenue against the dismissal of their appeal by the Tribunal. 2. We have heard the learned Government Pleader for the petitioner and the counsel appearing for the respondents. 3. After hearing both sides and after going through the Tribunal's order, we notice that the Tribunal has dismissed the appeal filed by the Revenue without considering the merits of the case. The Tribunal having extracted the grounds raised by the Revenue against the first appellate order; has strangely chosen not to consider any of the grounds. After allowing assessee's appeal on different issues, the Tribunal just dismissed Revenue's appeal. We deprecate the attitude of the Tribunal in passing an indifferent order like this. Government Pleader is directed to bring to the notice of the Chairman and Members of the Tribunal so that they do not repeat it, at least STREV 79/2011 : 2 : in future. Revision is allowed setting aside the orders of the Tribunal and by restoring the appeal filed by the Revenue with a direction to the Tribunal to issue notice to both sides and hear and dispose of the State's appeal within three months from the date of receipt of copy of this order. Sd/- C.N. RAMACHANDRAN NAIR(Judge) Sd/ K. VINOD CHANDRAN(Judge) jma //true copy// P.A to judge