IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 RP.No. 459 of 2011() -------------------- AGAINST THE JUDGEMENT IN OTRV.41/2010 Dated 07/10/2010 .................... REVIEW PETITIONER/REVISION PETITIONER ----------------------------------------- THE STATE OF KERALA, REP. BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFEEQ RESPONDENT/RESPONDENT: --------------- P.K.MOHAMMED ALIAS KUNHON, CHICKEN DEALER, KALPAKANCHERY-676551. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ALONG WITH R.P. NO.465/2011 ON 07/09/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: APPENDIX (RP 459/2011) ANNEXDURE A: TRUE COPY OF JUDGMENT DT.7.10.2010 IN O.T. REV. NO.41/2010. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... R.P. No.459/2011 in O.T. Rev. No.41/2010 & R.P. No.465/2011 in O.T. Rev. No.43/2010 .................................................................... Dated this the 7th day of September, 2011. ORDER Ramachandran Nair, J. The Review Petitions are filed by the State for reviewing the judgment wherein this court upheld the Tribunal's orders granting chicken-mortality at 1% of the turnover. However, it is pointed out in the Review Petitions that the Circular relied on by the Tribunal and accepted by this court was superseded by another Circular No.6/2006 dated 27.1.2006 issued by the Commissioner of Commercial Taxes. Since the Circular relied on by the Tribunal is no longer in force, the judgment upholding the orders of the Tribunal calls for review. We accordingly allow the Review Petitions by recalling the judgment. All other issues will be considered while hearing the S.T. Revision cases. 2 Registry will post the restored S.T. Revision cases before the Division Bench for hearing. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms