IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 10TH JULY 2008 / 19TH ASHADHA 1930 WA.No. 1438 of 2008() ------------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.8242/2008 Dated 01/04/2008 .................... APPELLANT: WRIT PETITIONER ------------------- M/S.KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD.,(SIDCO) POST BOX.NO.4, KADAVANTHRA, KOCHI-682020 REP. BY AGM(MARKETING) S.AJITHKUMAR. BY ADV. SMT.S.K.DEVI RESPONDENTS: ----------------------- 1. THE ASST.COMMISSIONER(ASSMT)-III SPL.CIRCLE III, DEPT. OF COMMERCIAL TAXES ERNAKULAM 2. THE DEPUTY COMMISSIONER(IN CHARGE) DEPT. OF COMMERCIAL TAXES ERNAKULAM 3. STATE OF KERALA, REP. BY ITS SECRETARY (FINANCE), SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B. KOSHY & P.N. RAVINDRAN, JJ. ---------------------------------------------------- W.A.NO.1438 OF 2008 ---------------------------------------------------- Dated this the 10th day of July, 2008. JUDGMENT Koshy, J: The petitioner's assessment was sought to be reopened on the basis of the order of the Deputy Commissioner in suo motu revision and the petitioner challenged the same. The learned Single Judge directed the assessing officer to consider the petitioner's case and make assessment after a careful consideration of the points noted by the Deputy Commissioner and the petitioner's objection against the same. We see no ground to interfere with the impugned judgment. The petitioner has to produce necessary books before the assessing officer. The assessing officer has to reexamine whether the petitioner is entitled for the exemption claimed and take a decision after a careful consideration of the petitioner's objections and the points noted by the Deputy commissioner untrammelled by the findings of the Deputy Commissioner as such findings are only for the purpose of reopening the assessment. The writ petition is disposed of accordingly. J.B. KOSHY, JUDGE. P.N. RAVINDRAN, JUDGE. . 2 cl