IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 OTC.No. 4 of 2011() ------------------- AITA.3/2010 of AGRL.I.T.ADL.BENCH,ERNAKULAM .................... PETITIONER/APPELLANT/ASSESSEE: -------------------- ASPINWALL AND COMPANY LIMITED, (ERSTWHILE THE PULLANGODE RUBBER AND PRODUCE CO.LTD) 926/A1 -A5, DEVANKULANGARA EDAPPALLY, KOCHI – 682 024. BY ADV. SRI.P.BALAKRISHNAN (E) SRI.G.SARANGAN RESPONDENT/RESPONDENT/REVENUE: --------------- THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY – 682 005. GOVT.PLEADER, SRI.MOHAMMED RAFEEQ. THIS OTHER TAX CASES HAVING COME UP FOR ADMISSION ON 23/09/2011 , THE COURT ON THE SAME DAY PASSED THE FOLLOWING: O.T.C.No.4/2011 APPENDIX ANNEXURE-A: COPY OF THE ASST.ORDER DT 3.12.2008. ANNEXURE-B: COPY OF THE ORDER OF THE COMMISSIONER DT.4.2.2010. ANNEXURE-C: COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DT.22.3.2011. ANNEXURE-D: COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN MCA NO.94/2006. //TRUE COPY// PA TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ----------------------------- O.T.C.No.4 OF 2011 ---------------------------- Dated this the 23rd day of September, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. In view of the filing of O.T.C.No.3/2011, this O.T.C. is not maintainable. Further, we notice that the assessment involved in this case is made in the name of Pullengode Rubber and Produce Company Limited which stands amalgamated with the assessee in O.T.C.No.3/2011. Since the very same issue raised for the very same assessment year is challenged in O.T.C.No.3/2011 we dismiss this O.T.C as infructuous. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/4/2011