S.Vijayan vs State Of Kerala on 19 November, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OT.Rev.No. 46 of 2009()


1. S.VIJAYAN, VIJAYA SANITARY,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA.
                       ...       Respondent

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :19/11/2009

 O R D E R
                    C.N.RAMACHANDRAN NAIR &
                               V.K.MOHANAN, JJ.
               ....................................................................
                            O.T. Rev. No.46 of 2009
               ....................................................................
              Dated this the 19th day of November, 2009.

                                          ORDER

Ramachandran Nair, J.

Heard counsel for the revision petitioner and the Government

Pleader. After hearing counsel for both sides and after going through

the Tribunal’s order, we do not find any merit in this case because the

petitioner has not produced purchase bills for the unaccounted sales

found to have been made by the petitioner. In first appeal, addition

made after rejection of books of accounts was reduced to equal amount

of turnover which is confirmed by the Tribunal. We do not find any

ground to interfere with the estimation of turnover modified and

sustained in appeal by two authorities. Consequently the revision case

is dismissed.

C.N.RAMACHANDRAN NAIR
Judge

V.K.MOHANAN
Judge
pms