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 3RD MARCH 2009 / 12TH PHALGUNA 1930 ST.Rev..No. 188 of 2008() ------------------------- TA.1/2007 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SPL. G.P. SRI.VINOD CHANDRAN RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S.KUMARAKOM LAKE RESORT PVT.LIMITED, KUMARAKOM. ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) FOR R1 THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 03/03/2009, ALONG WITH STRV NO. 190 OF 2008 STRV NO.196 OF 2008, STRV NO.197 OF 2008, STRV NO.199 OF 2008 & STRV NO. 207 OF 2008 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Revn. Nos.188, 190, 196, 197, 199 & 207 of 2008 .................................................................... Dated this the 3rd day of March, 2009. ORDER Ramachandran Nair, J. The above revision cases are filed by the State challenging the orders of the Appellate Tribunal disposing of luxury tax appeals filed under Section 7A of the Kerala Tax on Luxuries Act, 1976. Revisions are filed under Section 41 of the KGST Act which provide for revision only against orders of the Tribunal issued under sub-section (4) or sub- section (7) of Section 39 of the KGST Act, which provisions are not incorporated in the Luxury Tax Act. Therefore, revisions are not maintainable. Special Government Pleader submitted that revisions are filed on the assumption that High Court has jurisdiction to revise the orders of the Tribunal. He, therefore, has prayed for permission to withdraw all the revision cases leaving freedom to the State to file Writ Petition challenging the common order issued by the Tribunal. 2 Revision cases are accordingly closed leaving freedom to the State to challenge the orders of the Tribunal in Writ Petition, if so advised. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms