P.Hameed vs State Of Kerala on 13 March, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 75 of 2008()


1. P.HAMEED, P.H.TRADERS,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA, REPRESENTED BY
                       ...       Respondent

                For Petitioner  :SRI.E.P.GOVINDAN

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :13/03/2009

 O R D E R
      C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
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                              S.T.Rev. NO: 75 OF 2008
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                        Dated this the 13th March, 2009.

                                         JUDGMENT

RAMACHANDRAN NAIR, J.

Heard counsel for the petitioner and Govt. Pleader for the

respondent.

2. On going through the Tribunal’s order we find that

appellant admitted manipulation of accounts but has attributed it

to his accountant. Further it is to be seen from the order of the

Deputy Commissioner that the appellant has used one delivery note

each for transport of one ton of rubber each. Normally dealers do

not engage in retail sale of rubber in such small quantities. This

when coupled with the manipulation noticed, we do not find any

justification to interfere with the findings of fact by the lower

authorities in revision. Sales tax revision is accordingly dismissed.

C.N. RAMACHANDRAN NAIR
Judge

K. SURENDRA MOHAN
Judge

jj

2

K.K.DENESAN & V. RAMKUMAR, JJ.

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M.F.A.NO:

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JUDGMENT

Dated: