IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 24TH JANUARY 2008 / 4TH MAGHA 1929 OTC.No. 15 of 2005() -------------------- (AGAINST THE ORDER IN AITA.53/2002 of AGRICULATURAL INCOME TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE) .................... : PETITIONER --------------------------- KERALA JESUIT SOCIETY, MALAPARAMBA: CALICUT REPRESENTED BY SECERTARY AND TREASURER. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ------------- 1. AGRL. INCOMETAX AND SALESTAX OFFICER, KOZHIKODE. 2. APPELLATE ASST.COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS OTHER TAX CASES HAVING BEEN FINALLY HEARD ON 24/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ------------------------- O.T.C. No. 15 of 2005 --------------------------------- Dated, this the 24st day of January, 2008 J U D G M E N T C.N.Ramachandran Nair The question raised, whether petitioner is entitled for allowance of retrenchment compensation, is covered against petitioner vide decision in R.G.A.Baker Vs. State of Kerala, reported in 1964 ITR 83. Therefore, we find no ground to interfere with Tribunal's order confirming disallowance of retrenchment compensation paid to employees on sale of estate. However, learned counsel for petitioner submits that part of the amount includes gratuity also. However, we do not find any split up figure available in any of the orders produced in this Court. If petitioner has details of break up figures and documents to establish it, petitioner is free to make application for rectification before the Assessing Officer. Petitioner is granted one month time from receipt of this judgment to make an application for rectification. If petitioner files such application, there will be direction to Assessing Officer to O.T.C.No.15/2005 -2- consider the same on merits and in accordance with law. This O.T. case is disposed of with the above direction. (C.N.RAMACHANDRAN NAIR, JUDGE) (T.R.RAMACHANDRAN NAIR, JUDGE) jg