IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 27TH OCTOBER 2009 / 5TH KARTHIKA 1931 OTC.No. 1 of 2009() ------------------- ITA.1/2008 of AGRL.I.T.ADL.BENCH,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA RPRESENTED BY JOINT COMMISSIONR (LAW) COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): OAPPELLANT/ASSESSEE ---------------------------------- M/S.PULLENGODE RUBBER & PRODUCE CO.LTD COCHIN-1. THIS OTHER TAX CASES HAVING COME UP FOR ADMISSION ON 27/10/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... O.T.C. No.1 of 2009 & C.M. Appl. No.1310 of 2009 .................................................................... Dated this the 27th day of October, 2009. JUDGMENT Ramachandran Nair, J. This belated Tax Case is filed by the State challenging the order of the Tribunal confirming the first appellate order declaring eligibility of the respondent-assessee for replantation allowance of Rs.5,06,183/-. After hearing the Government Pleader and after going through the Tribunal's order, we feel the State is not going to be benefited in any way even if we allow their claim because the loss computed in assessment is Rs.58 lakhs and odd. The consequence of allowing this case in favour of the State would only be little reduction in the massive amount of loss computed in assessment. In the circumstances, we feel the issue is only academic and therefore, the Tax Case deserves no 2 merit. Consequently we reject the delay condonation petition as well as the O.T.C. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms