1. The delay of 11 days in refiling the writ petition stands condoned.

1. Leave granted.

1. The batch of appeals which forms the subject matter of the present dispute emanates from a judgment of the Delhi High Court dated 11 August 2011.

1. Having heard the learned counsel for the parties at some length, we do not think that the legacy issue requires detailed elucidation.

1. Mr. S. Ganesh, learned senior advocate for the petitioner on instructions states that the petitioner had availed the benefit under the Vivad Se Vishwas Scheme for the assessment year 2006-2007 and certificate under the said...

1. We do not find any good ground and reason to interfere with the impugned judgment and hence, the Special Leave Petitions are dismissed.

1. The present petition has been filed assailing action of the Revenue Authorities invoking sub-Section (5) of Section 6 of the Kerala Tax on Luxuries Act, 1976 for reassessment for the years 2000-01 to 2004-05.

1. Delay condoned.  

1. Leave granted to the limited extent, as indicated infra.

1. Leave granted.