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 TUESDAY, THE 11TH NOVEMBER 2008 / 20TH KARTHIKA 1930 S.T.Rev.No.269 of 2008 ----------------------------------------- T.A.NO.106/2008 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE - ORDER DATED 14TH AUGUST, 2008. [ASSESSMENT YEAR 2002-03 (CST)] .................... PETITIONER: APPELLANT/ASSESSEE:- ---------------------------------------------------------- FANTASY SALES CORPORATION, MANJERI, REP. BY MANAGING PARTNER N.VALEED. BY ADV. SRI.PREMJIT NAGENDRAN SRI.P.RAGHUNATH RESPONDENTS: RESPONDENTS/REVENUE:- ------------------------------------------------------------------ 1. COMMERCIAL TAX OFFICER, MANJERI. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 11/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ------------------------------------------- S.T.Rev.No.269 of 2008 ------------------------------------------- Dated, this the 11th November, 2008 ORDER H.L.Dattu,C.J. Sri.Premjit Nagendran, learned counsel appearing for the petitioner, after arguing the matter for quite some time, states, that, the first appellate authority has remanded the matter to the assessing authority to redo the matter in accordance with law and that order of the first appellate authority is confirmed by the Tribunal and, therefore, for the present, he would not press for the reliefs sought in the revision petition. He also submits, that, the petitioner may be permitted to agitate all such grounds which are available to him, including the grounds raised in this revision petition, before the assessing authority. (2) In our view, if the request made by the petitioner is granted, it would not cause any prejudice to the other side. (3) Therefore, while disposing of the revision petition, we reserve liberty to the petitioner/assessee to raise all such contentions which are available to him, including the contentions raised in this revision petition, before the assessing authority. (4) In view of the orders passed in the revision petition, I.A.No.2271 of 2008 is dismissed. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer vku/- Judge