IN THE HIGH COURT OF KERALA AT ERNAKULAM
TRC No. 276 of 2002()
1. M/S. MANUALSONS JANATHA STATIONARY,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY CHIEF
... Respondent
For Petitioner :SRI.T.M.VELAYUDHAN
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :11/10/2007
O R D E R
H.L.DATTU, C.J. & K.T.SANKARAN, J.
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T.R.C.No.276 of 2002
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Dated, this the 11th day of October, 2007
ORDER
H.L.Dattu, C.J.
The assessee being aggrieved by the orders passed by the Sales Tax
Appellate Tribunal in T.A.No.164 of 1999 dated 4th February, 2002 is before us
in this revision petition filed under Section 41(1) of the Kerala General Sales
Tax Act, 1963 (‘the Act’ for short).
2. The assessee has framed the following questions of law for our
consideration and decision. They are as under:
“A) Whether on the facts and circumstances of the case
has not the Appellate Tribunal gone wrong in upholding the
contentions of the state and rejecting the accounts of the
assessee only for the reason of mis classification of the taxable
and non-taxable item, which can be ascertained from the books
alone?
B) Whether the assessing authority is justified in rejecting
the books of accounts for a reason of low gross profit conceded
by the assessee?
C) Has not the Tribunal went wrong in upholding the
contention that the additions made on the reason of non
maintenance of stock inventory in a retail stationary shop?
D) Has not the Appellate Tribunal gone wrong in
upholding the additions made by the assessing authority to the
tune of 27.08% of taxable turnover?”
3. Having gone through the questions of law framed by the assessee,
we are of the opinion that they are not in the nature of questions of law, but
they are pure questions of facts.
4. The parameters of the revisional powers of this Court is limited. This
Court can entertain a revision petition filed against the orders passed by the
Tribunal only if the Tribunal fails to decide or erroneously decided the question
T.R.C.No.276/2002 2
of law. The decision of the Tribunal is purely based on facts and it is borne out
from the assessment records. T
5. Therefore, no question of law would arise for consideration and
decision of this Court. Accordingly, the revision petition requires to be rejected
and it is rejected.
Consequently, C.M.P.No.4710 of 2002 is also dismissed.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.T.SANKARAN)
JUDGE
vns