IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH OCTOBER 2008 / 15TH ASWINA 1930 WP(C).No. 29121 of 2008(P) -------------------------- PETITIONER(S): --------------- INFANT JESUS PETIT SEMINARY, DIOCESE OF VIJAYAPURAM, KEEZHUKUNNU, KOTTAYAM REPRESENTED BY ITS RECTOR FR.JOSE NEDUNILETHU BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, AGRICLTURAL INCOME TAX AND SALES TAX, KOTTAYAM. 2. AGRICULTURAL INCOME TAX OFFICER, OFFICE OF THE AGRICLTURAL INCOME TAX AND COMMERCIAL TAX, KANJIRAPPALLY. 3. KERALA AGRICULTURAL INCOEM TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOTTAYAM. 4. THE TAHSILDAR, REVENUE RECOVERY, KOTTAYAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 29121 OF 2008 P ```````````````````````````````````````````````````` Dated this the 7th day of October, 2008 J U D G M E N T The main complaint which is raised in this writ petition by the learned counsel for the petitioner is that though the petitioner has sought exemption under section 16 of the Kerala Agricultural Income Tax Act, no decision has been taken thereon. 2. I heard learned Government Pleader also. Learned Government Pleader submits that a decision can be ordered to be taken on Ext.P1 application and also the petitioner can be relegated to prefer appeal and seek interim relief in the appeal. Accordingly, writ petition is disposed of as follows. If the petitioner prefers appeal against the assessment order dated 5.9.2008 within two weeks from today and also moves an application for seeking interim relief therein, a decision will be taken in the interim application within three WPC.29121/08 : 2 : weeks from the date of filing of the application. Revenue recovery proceedings will be kept in abeyance till a decision is taken in the interim application. There will also be a direction to the 1st respondent to take a decision on Ext.P1, if a decision has not been taken so far, in accordance with law within one month from the date of receipt of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE