{"id":132874,"date":"2008-11-07T00:00:00","date_gmt":"2008-11-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-g-s-jain-and-associates-p-on-7-november-2008"},"modified":"2014-05-19T00:25:44","modified_gmt":"2014-05-18T18:55:44","slug":"state-of-kerala-vs-ms-g-s-jain-and-associates-p-on-7-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-g-s-jain-and-associates-p-on-7-november-2008","title":{"rendered":"State Of Kerala vs M\/S. G.S.Jain And Associates (P) … on 7 November, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs M\/S. G.S.Jain And Associates (P) … on 7 November, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 339 of 2004()\n\n\n1. STATE OF KERALA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. G.S.JAIN AND ASSOCIATES (P) LTD.,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :M\/S G.S.JAIN & ASSOC,KADAVANTHRA(PARTY)\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :07\/11\/2008\n\n O R D E R\n                H.L.DATTU, C.J. & A.K.BASHEER, J.\n              - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                      S.T.Rev.Nos.339 & 367 OF 2004\n              - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                Dated this the 7th day of November, 2008\n\n                                     O R D E R\n<\/pre>\n
H.L.DATTU, C.J.\n<\/p>\n
       Since the assessee is common, the facts are identical and the<\/p>\n
legal issues framed for our consideration and decision are common,<\/p>\n
these revision petitioners are clubbed, heard                and disposed of by this<\/p>\n
common order.\n<\/p>\n
       (2) The assessee is a works contractor.                     For the assessment<\/p>\n
years 1990-91 and 1991-92, the assessee had not filed                        either of its<\/p>\n
monthly or annual returns but, had only filed a statement showing the<\/p>\n
contract amount received.\n<\/p>\n
        (3) The assessing authority had directed the assessee to produce<\/p>\n
the books of account for verification.             In spite of service of notice, the<\/p>\n
assessee did not produce the books of accounts maintained by it in its<\/p>\n
regular course of business before the assessing authority.<\/p>\n
       (4) The assessing authority had issued a pre-assessment notice<\/p>\n
and in that, had made           a proposal         to make an addition of equal<\/p>\n
amount    to the conceded turn over in the statement showing the<\/p>\n
contract amount received.\n<\/p>\n
       (5) The assessee had filed its reply to the proposal made in the<\/p>\n
                                       2<\/span>
\nST.Rev.Nos.339&367\/04<\/p>\n
pre-assessment notice. Along with the reply, the assessee had also filed its<\/p>\n
annual return for both the assessment years.   It had also filed an application<\/p>\n
under Section 7(7) of the Kerala General Sales Tax Act (the “Act” for short)<\/p>\n
inter alia    requesting the assessing authority to permit the assessee to pay<\/p>\n
the tax at the compounded rate.    The assessing authority, after rejecting the<\/p>\n
application filed by the assessee to grant the benefit of the payment of tax at<\/p>\n
the compounded rate, has proceeded to complete the best judgment assessment<\/p>\n
by making an addition of equal amount to the actual conceded turn over in the<\/p>\n
statement showing the contract amount received.<\/p>\n
       (6) The order passed by the assessing authority was called in question<\/p>\n
by the    assessee before the first appellate authority. The first appellate<\/p>\n
authority has confirmed the order passed by the assessing authority.<\/p>\n
       (7) The assessee had carried the matter by way of second appeal before<\/p>\n
the tribunal in T.A.Nos. 821\/1998 and 822\/1998 and the tribunal, by its order<\/p>\n
dated 17th December, 2001, while allowing the assessee’s appeal, had directed<\/p>\n
the assessing authority to delete the additions made by the assessing authority<\/p>\n
to the conceded turn over.\n<\/p>\n
       (8) While doing so, the tribunal in its order has observed as under:-<\/p>\n
                  “The alternate contention of the assessee is that the
\n           estimation of   the  turnovers    as done by the    assessing
\n           authority has no basis.  Of course   we find some force in
\n           the contention of the assessee in this regard. As contented
\n           by the assessee the assessing authority has not pointed out<\/p>\n
                                         3<\/span>
\nST.Rev.Nos.339&367\/04<\/p>\n
           any case of suppression or omission. As could be seen from
\n           the assessment order for the year 1990-91, the assessing
\n           authority on enquiry came to know that the contract
\n           receipt for the assessment year 1990-91 was Rs.3,93,970\/-“.\n<\/p><\/blockquote>\n
       (9) The Revenue, being aggrieved by the order so passed by the tribunal,<\/p>\n
is before us in these revision petitions.\n<\/p>\n
       (10) The Revenue has framed the following question of law for our<\/p>\n
consideration and decision. It is as under:\n<\/p>\n
                  “Whether on the facts and in the circumstances of the
\n           case is the Tribunal justified in directing the     Assessing
\n           Authority to accept the return and complete the assessment
\n           without insisting the book of accounts which were not been
\n           produced for which no valid explanation was offered.”\n<\/p><\/blockquote>\n
       (11) The respondent, though was served, has remained absent.<\/p><\/blockquote>\n
       (12) Sri. Mohammed Rafiq,       the learned  counsel appearing   for the<\/p>\n
Revenue, would contend that the tribunal was not justified in deleting the<\/p>\n
additions made by the assessing authority       towards probable omissions and<\/p>\n
suppressions   to the conceded turnover.      Therefore, submits that the order<\/p>\n
passed by the tribunal requires to be set aside by this Court.<\/p>\n
       (13) We have carefully perused the order passed by the tribunal. The<\/p>\n
tribunal,  in the    course of   its   order, has observed that at the time of<\/p>\n
quantification of the tax liability, the assessing  authority  had enquired the<\/p>\n
assessee with regard to the contract amount received        for the assessment<\/p>\n
                                         4<\/span>
\nST.Rev.Nos.339&367\/04<\/p>\n
years in question.   Apart from this, no other enquiry was made by the assessing<\/p>\n
authority and in fact had not doubted the correctness or otherwise of the statement<\/p>\n
made by the assessee. In view of this, the tribunal being of the opinion that since<\/p>\n
there was no material before the assessing authority to arrive at a conclusion<\/p>\n
that there was any suppression, there was no justification for the assessing<\/p>\n
authority to have made any further addition to the conceded turn over.<\/p>\n
       (14) The order passed by the tribunal is purely based on the facts.     The<\/p>\n
tribunal has not decided any question of law or has failed to decide any<\/p>\n
question of law. Since the reason stated by the tribunal in our opinion is not a<\/p>\n
perverse finding, it is not proper for this court to exercise its powers under<\/p>\n
Section 41 of the Act to interfere with the impugned order of the tribunal.<\/p>\n
       (15)  In that   view of the matter,     while   concurring with the     view<\/p>\n
expressed by the tribunal, we reject the revision petitions filed by the Revenue.<\/p>\n
       Ordered accordingly.\n<\/p>\n<\/p>\n
                                                                (H.L.DATTU)
\n                                                              CHIEF JUSTICE<\/p>\n
                                                               (A.K.BASHEER)
\n                                                                     JUDGE<\/p>\n
cl\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs M\/S. G.S.Jain And Associates (P) … on 7 November, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 339 of 2004() 1. STATE OF KERALA, … Petitioner Vs 1. M\/S. G.S.JAIN AND ASSOCIATES (P) LTD., … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :M\/S G.S.JAIN & ASSOC,KADAVANTHRA(PARTY) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-132874","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs M\/S. 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