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TMI Blog2018 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 18-6-2018 - MR. P.R. RAMACHANDRA MENON AND MR. DEVAN RAMACHANDRAN, JJ. For The Petitioner : Sri. C. K. Govindan For The Respondent : Sri.Raju Joseph (SR.) And Sri.George Kutty Mathew ORDER Devan Ramachandran , J. These applications for review have been preferred by the Deputy Commissioner and other functionaries of the of Commercial Taxes Department of the State of Kerala. 2. These applications are directed against the judgment of a Division Bench of this Court in W.A. Nos. 121, 163, 220, 229 and 413 of 2015 dated 11th of November, 2016, as per which, the judgments of the learned single Judge impugned therein were confirmed, thus dismissing the appeals. 3. We notice that the essential question pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Kerala [2012 (3) KHC 85] had considered the very same issue and that in paragraph 8 of the said judgment it was held as follows : 8. On the strength of the above finding we hold that the tax paid would necessarily include the tax assessed and the payment of tax at compound rate in Section 7 applicable to the case of the assessee would definitely enable the Assessingofficer to arrive the highest turnover tax payable for any of theprevious three consecutive years; taking into account the assessed tax, as modified in appeal, revision or otherproceedings. The question raised by the assessee in STRs 59 61 of 2012, has to be answered in favour of the Revenue and against the assessee. However, since the assessment of the earlier year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error apparent on the face of it, but amounts to an attempt at rehearing of the entire case. 8. We have considered the submissions made on behalf of the parties as afore and we have also considered the various judgments that have been placed for our consideration. 9. We notice that in Kalika Hotels and Bar [supra], a Division Bench of this Court had already concluded in a particular manner as has been extracted above. Eventhough, the judgments in these appeals were delivered after Kalika Hotels and Bar [supra] had been delivered, this fact had not been brought to the notice of the Bench, leading to a situation where the binding precedent in Bhima Jewellery's case [supra] was alone noticed, based on which, the judgments call ..... X X X X Extracts X X X X X X X X Extracts X X X X
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