2025:KER:28832 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 OT.REV NO. 83 OF 2019 AGAINST THE ORDER DATED 11.02.2019 IN TAVAT NO.402 OF 2017 OF KERALA VAT APPELLATE TRIBUNAL,KOZHIKODE REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE: THE STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM V.K.SHAMSUDHEEN – SR GP RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: M/S.REAL AGENCIES KOLAKKAD, IRITTY, KANNUR DISTRICT-670 673 ADV K N SREEKUMARAN THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 03.04.2025, ALONG WITH OT.Rev.96/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT REV.Nos.83 & 96 of 2019 2 2025:KER:28832 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 OT.REV NO. 96 OF 2019 AGAINST THE ORDER DATED 11.02.2019 IN TAVAT NO.403 OF 2017 OF KERALA VAT APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE: THE STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. RESMITHA RAMACHANDRAN - GP RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: REAL AGENCIES, KOLAKKAD, IRITTY, KANNUR DISTRICT - 670 673. BY ADV SRI.K.N.SREEKUMARAN THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 03.04.2025, ALONG WITH OT.Rev.83/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT REV.Nos.83 & 96 of 2019 3 2025:KER:28832 ORDER Dr.A.K.Jayasankaran Nambiar , J. It is submitted by the learned Government Pleader, on instructions, that the respondent has settled the issue under the Amnesty Scheme. He, therefore, prays for dismissing these OT Revisions as infructuous. Taking note of the said submission, these OT Revisions are dismissed as infructuous. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE ACR OT REV.Nos.83 & 96 of 2019 4 2025:KER:28832 APPENDIX OF OT.REV 83/2019 PETITIONER ANNEXURES ANNEXURE-A THE TRUE COPY OF THE ASSESSMENT ORDER NO.31221098515/2014-15 DATED, 30.12.2015 PASSED BY THE COMMERCIAL TAX OFFICER- I,KUTHURAMABA RELATING TO THE YEAR 2014- 15 ANNEXURE-B THE TRUE COPY OF THE ORDER DATED 28.04.2017 PASSED BY THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, KANNUR IN KVATA NO.212/2016 ANNEXURE-C THE CERTIFIED COPY OF THE ORDER DATED 11.02.2019 PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A.(VAT) NO.402/2017 OT REV.Nos.83 & 96 of 2019 5 2025:KER:28832 APPENDIX OF OT.REV 96/2019 PETITIONER ANNEXURES ANNEXURE A THE TRUE COPY OF THE ASSESSMENT ORDER NO.32121098515/2015-16 DATED 07/01/2016 PASSED BY THE COMMERCIAL TAX OFFICER-1, KUTHUPARAMBA RELATING TO THE YEAR 2015- 16. ANNEXURE B THE TRUE COPY OF THE ORDER DATED 28/04/2017 PASSED BY THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, KANNUR IN KVATA NO.211/2016. ANNEXURE C THE CERTIFIED COPY OF THE ORDER DATED 11/02/2019 PASSED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHICODE IN T.A.(VAT) NO.403/2017.