IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 2ND JULY 2008 / 11TH ASHADHA 1930 WP(C).No. 18727 of 2008(D) ---------------------------------- PETITIONER: ------------------ MLAMALLAY TEA ESTATE LTD. KACHERIKADAVU, KOTTAYAM REP. BY ITS MANAGING DIRECTOR SRI. EAPEN JOSEPH BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ------------------------ 1. THE INSPECTING ASST. COMMISSIONER COMMERICIAL TAXES, ERNAKULAM. 2. THE ASST. COMMISSIONER COMMERICIAL TAXES, SPECIAL CIRCLE, KOTTAYAM. BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 18727 OF 2008 D -------------------------------------- Dated this the 2nd July, 2008 JUDGMENT Petitioner seeks implementation of Ext.P1 order in the light of Exts.P2 to P9 applications for the assessment years 1977 - 1978, 1981 - 1982, 1985 - 1986, 1986 - 1987, 1994 - 1995, 1996 - 1997 and 1998 - 1999. Ext.P1 is an order passed by the Kerala Agricultural Income Tax Appellate Tribunal. It is dated 17.6.2004. Complaint of petitioner is that though by Ext.P1 the Tribunal had disposed of twelve Appeals filed by the petitioner and the assessing authority was directed to modify the assessments in accordance with the findings and observations contained therein, Ext.P1 has been observed in its breach in so far as it remains to be implemented, despite the passage of more than four years. I heard the learned Government Pleader also. I feel that a time limit should be fixed in the circumstances of the case, for implementing Ext.P1. Accordingly, the Writ Petition is disposed of directing the respondents to take steps and comply WPC. 18727/08 D 2 with the directions, implementing Ext.P1 order as early as possible and, at any rate, within a period of three months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge