2024 (11) TMI 578

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.... THE PETITIONER: SRI. A.MUHAMMED RAFIQ, SPL. GOVERNMENT PLEADER FOR THE RESPONDENT: SRI. MAYANKUTTY ORDER 1. Heard Mr. A. Muhammed Rafiq, learned Special Government Pleader for the review petitioners and Mr. Mayankutty Mather for the respondents. 2. This review petition has been filed seeking review of the Judgment and Order dated 30.11.2023 passed in the batch of writ petitions includ....

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....mits that there has occurred an error apparent on the face of the record which occasioned the review petitioners to seek review of the Judgment and Order dated 30.11.2023 passed by this Court. He further submits that the reduction of tax from 10% to 5% was not limited only in respect of the sale effected by the Bar attached Hotels during the Covid lock down period but, the exemption was granted fo....

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...."Decision : Proposal (1) of Note accepted. (2) the suggestion in the note was considered. It has been decided to extend the time for filing of the returns till March 31, 2022 and till April 30, 2022 for payment of arrears." 5. On the other hand, Mr. K. I. Mayankutty Mather, learned Counsel appearing for the respondents submits that the Annexure (A) document placed on record i.e. the no....

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....n the face of the record which requires this Court to review its well considered Judgment dated 30.11.2023 in W.P.(C) No. 23851 of 2023 and connected matters. 6. I have considered the submissions. Review jurisdiction is to be exercised in a very limited manner where there an is error apparent on the face of the record. This Court has considered each and every document and the submissions while ....