IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 34155 of 2000(N)
1. M/S.BAVENS
... Petitioner
Vs
1. SALESTAX OFFICER, ERNAKULAM
... Respondent
For Petitioner :SRI.K.I.MAYANKUTTY MATHER
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :19/12/2006
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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O.P. No.34155 of 2000
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Dated this the 19th day of December, 2006.
JUDGMENT
The petitioner is challenging Ext.P5 order issued by the Deputy
Commissioner under Section 35 of the KGST Act setting aside the assessments for
1985-86 to 1993-94 with direction to revise the same by adopting gross profit in
terms of the accounts. In fact it is seen from Ext.P5 that original assessment was
completed by estimating turnover by adding 10% to the purchase cost. The
Deputy Commissioner found that the addition for the purpose of estimation is
thoroughly inadequate because petitioner’s account show gross profit from 47.49 to
74.07%. I do not think there is any scope for this court to interfere with Ext.P5
order because the only contention raised by the petitioner i.e. filing appeal against
the order, will not bar the jurisdiction of the Deputy Commissioner as the issue
decided by the Deputy Commissioner was not the one pending in appeal. In the
original assessment addition was only 10% to the purchase value, while the
direction issued by the Deputy Commissioner is to consider gross profit in terms of
accounts for the purpose of estimation of turnover. In the circumstances, O.P. fails
and is dismissed.
C.N.RAMACHANDRAN NAIR
Judge
pms