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ELSY SEBASTIAN v. ASST. COMMISSIONER (ASSMT.)-III - OP No. 3737 of 2003(T)  RD-KL 2290 (1 December 2006)
IN THE HIGH COURT OF KERALA AT ERNAKULAMOP No. 3737 of 2003(T)
1. ELSY SEBASTIAN,
1. ASST. COMMISSIONER (ASSMT.)-III,
2. DEPUTY TAHSILDAR (REVENUE RECOVERY),
For Petitioner :SRI.ARIKKAT VIJAYAN MENON
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice KURIAN JOSEPH
O R D E R
KURIAN JOSEPH, J.O.P.No. 3737 of 2003
Dated this the 1st day of December, 2006
The crucial grievance of the petitioner is that she is not able to enjoy the benefit of Ext.P2 proceedings for sales-tax exemption. Learned Government Pleader submits that the petitioner produced only Ext.P1 before the assessing authority and hence the benefit was limited to the period covered by Ext.P1. According to the petitioner copy of Ext.P2 had not been served on the petitioner. Be that as it may, since there is no dispute on the authenticity of Ext.P2, it is only appropriate that the petitioner is granted the benefit of Ext.P2 also. I set aside the impugned orders and the assessment orders. The matter is remitted to the first respondent with a direction to pass fresh orders in the light also of Ext.P2 with notice to the petitioner within a period of three months from the date of receipt of a copy of this judgment. The amount already remitted by the petitioner will be adjusted towards future liability. The writ petition is disposed of as above.
(KURIAN JOSEPH, JUDGE)ahg.
KURIAN JOSEPH, J.O.P.NO.3737/2003
1st December, 2006
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