Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE DY COMMISSIONER (LAW), ERNAKULAM versus SHRI K.J.THOMAS, POTTAMKULAM

High Court of Kerala

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


THE DY COMMISSIONER (LAW), ERNAKULAM v. SHRI K.J.THOMAS, POTTAMKULAM - TRC No. 98 of 1998 [2007] RD-KL 15254 (8 August 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

TRC No. 98 of 1998()

1. THE DY COMMISSIONER (LAW), ERNAKULAM
... Petitioner

Vs

1. SHRI K.J.THOMAS, POTTAMKULAM
... Respondent

For Petitioner :GOVERNMENT PLEADER

For Respondent : No Appearance

The Hon'ble the Chief Justice MR.H.L.DATTU The Hon'ble MR. Justice K.T.SANKARAN

Dated :08/08/2007

O R D E R

H.L.Dattu,C.J. & K.T.Sankaran,J.

T.R.C.No.98 of 1998

Dated, this the 8th day of August, 2007

ORDER

H.L.Dattu,C.J. Revenue, being aggrieved by the orders passed by the Kerala Agricultural Income Tax Appellate Tribunal, Additional Bench, Kottayam in A.I.T.A.No.181 of 1996 dated 21st August, 1997 for the assessment year 1995-96, has presented this revision petition. (2) The questions of law raised by the Revenue for our consideration and decision are as under:

"(A) Is the Tribunal correct-in-law in its interpretation on Section 13 of the AIT Act, 1991? (B) Is not the statutorily exempted area of 3 hectares liable to be placed in the first slab of the schedule to Section 13 of the AIT Act, 1991 in an assessment under the said provision, on a proper interpretation of Section 13 of the AIT Act, 1991?". (3) Sri.Muhammed Rafiq, learned counsel appearing for the Revenue, fairly, would submit that the questions of law raised in this revision petition are already answered against the Revenue in T.R.C.No.9 of 1998. (4) Respectfully following the observations made in T.R.C.No.9 of 1998, this Tax Revision Case is also disposed of. The questions of law raised by the Revenue is answered against the Revenue and in favour of the assessee. Ordered accordingly. H.L.Dattu Chief Justice K.T.Sankaran vku/- Judge


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.