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 THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 S.T.Rev.No.46 of 2006 ------------------------------------- T.A.NO.247/2005 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE (ORDER DATED 31.10.2005) (ASSESSMENT YEAR 1999-2000) .................... REVISION PETITIONER/APPELLANT/ASSESSEE:- --------------------------------------------------------------------- M/S.MALABAR JEWELLERS, M.M.ALI ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER - VEERANKUTTY. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENT/RESPONDENT/REVENUE:- ----------------------------------------------------------- THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SPECIAL GOVERNMENT PLEADER (TAXES) SRI.VINOD CHANDRAN. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 24/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ---------------------------------------------- S.T.Rev.No.46 of 2006 ---------------------------------------------- Dated, this the 24th day of July, 2008 ORDER H.L.Dattu,C.J. This revision petition is filed by an assessee, registered under the provisions of the Kerala General Sales Tax Act, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.No.247 of 2005 dated 31st October, 2005. By the impugned order, the Tribunal has confirmed the orders passed by the Deputy Commissioner of Commercial Taxes, Kozhikode in case No.KE1-827/05 dated 6.5.2005. 2. The facts in extenso need not be noticed by us, since Sri.Vinod Chandran, learned Government Advocate (Taxes) appearing for the Revenue, on instructions, would submit that the Revenue is withdrawing the orders passed by the Deputy Commissioner of Commercial Taxes, Kozhikode dated 6.5.2005. 3. Since the Revenue is withdrawing the suo motu revisional orders passed by the Deputy Commissioner of Commercial Taxes, Kozhikode dated 6.5.2005, in our opinion, the orders passed by the Tribunal in T.A.No.247 of 2005 also would not survive for consideration of this Court. S.T.Rev.No.46 of 2006 - 2 - 4. In view of the above, we pass the following: Order (i) Since the Revenue is withdrawing the orders passed by the Deputy Commissioner of Commercial Taxes, Kozhikode in case No.KE1-827/05 dated 6.5.2005, the orders passed by the Tribunal in T.A.No.247 of 2005 dated 31.10.2005 requires to be set aside and we do so. (ii) I.A.No.630 of 2006 shall stand dismissed. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer vku/dk Judge