IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 12TH MARCH 2010 / 21ST PHALGUNA 1931 RP.No. 97 of 2010(Y) -------------------- AGAINST THE JUDGEMENT IN WPC.35637/2009 Dated 10/12/2009 .................... REVIEW PETITIONER(S): PETITIONER -------------------------------- C.HANEEFA, PROPRIETOR, BROTHERS SAW MILL, THENKURUSSI POST, PALAKKAD DISTRICT. BY ADVS. MR. HARISANKAR V. MENON MS. MEERA V.MENON RESPONDENT(S)/RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD. GOVT.PLEADER MR.K.P.PRADEEP THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 12/03/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ Review Petition No.97 of 2010 in W.P.(C).No.35637 of 2009 ------------------------------ Dated this the 12th day of March, 2010 J U D G M E N T ---------------------- 1. After hearing both sides I am convinced that the direction issued needs to be reviewed. Therefore the review petition is allowed and the judgment dt.10.12.2009 is recalled and modified with respect to the condition imposed for payment, contained in paragraph 6 of the said judgment. The modification will be as follows:- “Exts.P9 and P10 orders are modified to the extent it imposed condition for payment of 50%, subject to the condition of the petitioner paying 50% of the tax amount due as estimated in the order imposing penalty, along with interest if any liable, and a further sum of 25% of the amount of penalty mentioned in Exts.P1 to Ext.P4 orders, within a period of two weeks from today.” 2. It is made clear that the payment of tax amount as RP.97/10 IN WP(C).35637/09 2 directed above will be purely provisional subject to finalisation of the assessment and the amount so remitted will be appropriated against the demand to be raised on finalisation of the assessments concerned. C.K.ABDUL REHIM, JUDGE. okb