HARRISONS MALAYALAM LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) These revision petitions are filed under the provisions of the Kerala Agricultural Income Tax Act, 1991 (hereinafter for the sake of convenience and brevity, referred to as "the Act").

(2.) The assessment years in question are 1988-89, 1990-91, 1989-90, 1992-93, 1994-95, 1991-92, 1993-94, 1995-96 and 1992-93.

(3.) Petitioner is a company incorporated under the provisions of the Companies Act. The petitioner company is a dealer in rubber and manufacture of tea. The assessing authority under the Act had completed the assessments for the assessment years in question under Section 39(3) of the Act.