IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 5TH JULY 2010 / 14TH ASHADHA 1932 OTC.No. 12 of 2010() -------------------- AITA.13/2009 of AGRL.INCOME TAX APPELLATE TRIBUNAL, ADDL.BENCH,KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFEEQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S.THAYYIL PLANTATIONS, KOTTAYAM. THIS OTHER TAX CASES HAVING COME UP FOR ADMISSION ON 05/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.Ramachandran Nair & P.S.Gopinathan, JJ. ------------------------------------------- O.T.C.No.12 of 2010 ------------------------------------------- Dated this the 5th day of July, 2010 JUDGMENT Admittedly the tax involved is only Rs.35,000/-. We notice from the tribunal's order that the tribunal has worked out the tax liability under compound scheme for each crop. The issues raised are only factual in nature. We do not find any substantial question of law in the case. Therefore, we dismissed OTC filed by the State. However, our judgment need not be treated as endorsement of our view on the interpretation of the section by the Tribunal. C.N.Ramachandran Nair, Judge P.S.Gopinathan, Judge cms