TMI Blog2015 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... led to the exemption granted under S.R.O. No. 731/2004. This is the purport and import of exhibit judgement [2008 (7) TMI 946 - KERALA HIGH COURT] annulling S.R.O. No. 377/2005 which has to be given full effect in letter and spirit. It is reported that order of assessment for the year 2000-01 stands remitted to the first respondent under exhibit P5 appellate order. Nothing prohibits the first resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of tax for the period from January 1, 1994 till April 9, 2002. 2. S.R.O. No. 731/2004 was later withdrawn by the Government by S.R.O. No. 377/2005 dated April 19, 2005 thus denying exemption earlier granted. S.R.O. No. 377/2005 was impugned in a bunch of writ petitions including the petitioner which resulted in exhibit P6 judgment. This court quashed S.R.O. No. 377/2005 which has the effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the year 2001-02 for this limited purpose in order to quantify the liability in view of the exemption. The petitioner had submitted series of representations right from the year 2007 (see exhibits P7 to P10) immediately after exhibit P6 judgment. The petitioner cannot be said to be guilty of any latches in view of the repeated representations and exhibit P6 binding judgment. 5. Necessary ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
