{"id":13419,"date":"2007-06-19T00:00:00","date_gmt":"2007-06-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-radiant-batteries-vs-state-of-kerala-on-19-june-2007"},"modified":"2016-03-15T20:57:35","modified_gmt":"2016-03-15T15:27:35","slug":"ms-radiant-batteries-vs-state-of-kerala-on-19-june-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-radiant-batteries-vs-state-of-kerala-on-19-june-2007","title":{"rendered":"M\/S. Radiant Batteries vs State Of Kerala on 19 June, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. Radiant Batteries vs State Of Kerala on 19 June, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 35 of 2003()\n\n\n1. M\/S. RADIANT BATTERIES,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA,\n                       ...       Respondent\n\n                For Petitioner  :SRI.T.M.VELAYUDHAN\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :19\/06\/2007\n\n O R D E R\n                                H.L.DATTU, C.J.   &amp;   K.T.SANKARAN, J.\n\n                                    ------------------------------------------\n\n                                     S.T.Rev.Nos.35, 83, 86 &amp; 90 of 2003\n\n                                   ------------------------------------------\n\n                               Dated, this the   19th  day of June,  2007\n\n\n                                              ORDER\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<\/p>\n<p>         All these revision petitions are clubbed together, heard and disposed of<\/p>\n<p>by this common order.\n<\/p>\n<\/p>\n<p>         2.     The   assessee   calls   in   question   the   orders   passed   by   the   Kerala<\/p>\n<p>Sales Tax Appellate Tribunal, Kozhikode in T.A.Nos.355, 356, 357 and 358 of<\/p>\n<p>1995.     These   revision   petitions   pertain   to   the   assessment   years   1986-87   to<\/p>\n<p>1989-90.     The   assessee   is   a   dealer   registered   under   the   provisions   of   the<\/p>\n<p>Kerala General Sales Tax Act.    He is doing  business in the manufacture and<\/p>\n<p>service   of   batteries.     For   the   assessment   years   in   question,   he   had   filed   his<\/p>\n<p>annual returns and declared the actual turnover and the taxable turnover.  The<\/p>\n<p>assessing   authority   keeping   in   view   the   report   of   the   inspecting   wing   of   the<\/p>\n<p>department  had  rejected  the returns  filed by the assessee and had passed a<\/p>\n<p>best   judgment   assessment.     While   doing   so,   the   assessing   authority   had<\/p>\n<p>computed the tax liability by adding the amount of Rs.4,31,213.58 to the total<\/p>\n<p>turnover   and   had   imposed   a   tax   liability  to   the   tune   of   Rs.80,353.00   and   the<\/p>\n<p>said order was again revised on the ground that the purchase turnover under<\/p>\n<p>Section   5A   of   the   Act   had   been   omitted   while   completing   the   original<\/p>\n<p>assessment.\n<\/p>\n<\/p>\n<p>         3.     In   the   appeals   filed   by   the   assessee,   the   appellate   authority   had<\/p>\n<p>modified the orders of assessment passed for the aforesaid assessment years<\/p>\n<p>by adding only three times the suppressed turnover.<\/p>\n<p>         4.  The revenue had carried the matter by way of second appeal before<\/p>\n<p>the Tribunal.  The Tribunal in order to come to a proper conclusion had directed<\/p>\n<p>the assessing authority to produce the assessment records. In spite of the said<\/p>\n<p>direction,   the   assessing   authority   had   failed   to   produce   the   assessment<\/p>\n<p>records.   In the absence of those records, the Tribunal once again quantified<\/p>\n<p>the   tax   liability   of   the   assessee   by   making   yet   another   best   judgment<\/p>\n<p>assessment.     Aggrieved   by   the   said   order   of   the   Tribunal   the   assessee   is<\/p>\n<p>before us in these revision petitions.\n<\/p>\n<\/p>\n<p>         5.     The   assessee   has   raised   several   questions   of   law   for   our<\/p>\n<p>consideration   and   decision.       We   do   not   intend   to   go   into   those   questions<\/p>\n<p>framed by the assessee for the reason that when the Tribunal had directed the<\/p>\n<p>assessing   authority   to   produce   the   assessment   records   to   verify   the<\/p>\n<p>correctness or otherwise of the additions made,  in the absence of such books<\/p>\n<p>of   accounts   the   Tribunal   would   not   be   justified   in   once   again   passing   a   best<\/p>\n<p>judgment assessment, that too in the  appeals filed by the revenue.<\/p>\n<p>         6.    As we have  already stated,    the assessing  authority after  rejecting<\/p>\n<p>the books of accounts and based on the report of the Intelligence wing of the<\/p>\n<p>department passed a best judgment assessment and that had been  modified<\/p>\n<p>by the first appellate authority.  If for any reason the revenue was aggrieved by<\/p>\n<p>the   said   orders   passed   by   the   first   appellate   authority,   it   ought   to   have<\/p>\n<p>produced the assessment records               before   the   Tribunal  to   justify  the   additions<\/p>\n<p>made by it. Since that had not been done, the only course that was open to the<\/p>\n<p>Tribunal was to confirm the orders passed by the first appellate authority.  That<\/p>\n<p>has not been done in the instant case.  Therefore, we have no other alternative<\/p>\n<p>but to allow the revision petitions filed by the assessee and set aside the orders<\/p>\n<p>passed   by   the   Tribunal   and   confirm   the   orders   passed   by   the   first   appellate<\/p>\n<p>authority.  Ordered accordingly.\n<\/p>\n<\/p>\n<p>                  7. In view  of the order passed in the revision petitions, the relief<\/p>\n<p>sought in the civil miscellaneous petitions need not be considered by this Court.<\/p>\n<p>Accordingly the said C.M.Ps.  are rejected.\n<\/p>\n<\/p>\n<p>                                                                          (H.L.DATTU)<\/p>\n<p>                                                                           CHIEF JUSTICE<\/p>\n<p>                                                                      (K.T.SANKARAN)<\/p>\n<p>                                                                              JUDGE<\/p>\n<p>vns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. Radiant Batteries vs State Of Kerala on 19 June, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 35 of 2003() 1. M\/S. RADIANT BATTERIES, &#8230; Petitioner Vs 1. STATE OF KERALA, &#8230; Respondent For Petitioner :SRI.T.M.VELAYUDHAN For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble the Chief Justice MR.H.L.DATTU The [&hellip;]<\/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-13419","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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