IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 22ND FEBRUARY 2011 / 3RD PHALGUNA 1932 RP.No. 97 of 2011() ------------------- AGAINST THE JUDGEMENT/ORDER IN STRV.151/2010 Dated 14/09/2010 .................... REVIEW PETITIONER(S): / PETITIONER ---------------------- T.I.RAJU, CONTRACTOR, 5/2096, ASHABHAVAN, KOTTARAM ROAD, KOZHIKODE. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): / RESPONDENT --------------- STATE OF KERALA, REPRESENTED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 033. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 22/02/2011, ALONG WITH R.P.NO.98/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Review Petition Nos.97 of 2011 in S.T.Rev.No.151 of 2010 & 98 of 2011 in S.T.Rev.No.147 of 2010 .................................................................... Dated this the 22nd day of February, 2011. O R D E R Ramachandran Nair, J. These Review Petitions are filed pointing out the earlier notification SRO 858/2010 dated 11/08/2010, whereunder the Government has reduced rate of tax on works contract involving laying of pipe line. Even though the judgment was rendered on 14/09/2010, the above notification was not brought to the notice of this Court. However, the judgment does not suffer from any mistake because we have only interpreted the provisions in the statute and the notification above referred. However if the notification has retrospective effect, the petitioners are entitled to concessional rate notwithstanding the judgment to the contrary. These Review Petitions are accordingly disposed of directing the Assessing Officer to verify the notification and grant concessional rate in respect of the pipe laying work executed by the petitioners. However the Assessing Officer will verify with the Water R.P. Nos.97/11 in S.T.Rev.No.151/10 & 98/11 in S.T.Rev.No.147/10 2 Authority and Awarders as to whether excess tax is reimbursed or collected from them, and if so, forfeit the excess collection over the tax found payable. Sd/- (C.N.RAMACHANDRAN NAIR, JUDGE) Sd/- (K.SURENDRA MOHAN, JUDGE) jg //TRUE COPY// PA TO JUDGE.