IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 OTC.No. 6 of 2010() ------------------- AITA.6/2008 of AGRL.INCOME TAX ADDL.BENCH,KOTTAYAM .................... REV.PETITIONER/RESPONDENT/REVENUE ----------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT/APPELLANT/ASSESSEE --------------------------------- THE KERALA FOREST DEVELOPMENT CORPORATION LIMITED, KOTTAYAM. THIS OTHER TAX CASES HAVING COME UP FOR ADMISSION ON 29/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. -------------------------------------------- O. T. C. No. 6 OF 2010 -------------------------------------------- Dated this the 29th day of March, 2010 JUDGMENT Ramachandran Nair, J. We do not think the State is rightly advised to file revision against a Corporation fully under it's control. The contention of the State also appears to be absurd because subsidy given for replantation is proposed to be treated as agricultural income. In the first place the issue stands decided in favour of the respondent by decision in VELIMALAI RUBBER COMPANY LIMITED V. STATE OF TAMIL NADU (240 ITR 232). Further, we feel the State by depriving of the funds made available to the respondent by another Agency for replantation will destroy it's own interest in the respondent. We therefore do not find any merit in the Revision Case and the same is accordingly dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk