{"id":160087,"date":"2008-11-26T00:00:00","date_gmt":"2008-11-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-noble-industries-on-26-november-2008"},"modified":"2019-01-05T23:18:24","modified_gmt":"2019-01-05T17:48:24","slug":"state-of-kerala-vs-ms-noble-industries-on-26-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-noble-industries-on-26-november-2008","title":{"rendered":"State Of Kerala vs M\/S.Noble Industries on 26 November, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs M\/S.Noble Industries on 26 November, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 206 of 2007()\n\n\n1. STATE OF KERALA.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S.NOBLE INDUSTRIES,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.K.P.HAREENDRAN\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :26\/11\/2008\n\n O R D E R\n<\/pre>\n
                H.L. DATTU, C.J. & A.K. BASHEER, J.\n<\/p>\n
            – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –\n<\/p>\n
                             S.T. Rev. No. 206 of 2007\n<\/p>\n
            – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –\n<\/p>\n
                 Dated this the 26th day of November, 2008<\/p>\n
                                           Order
\nH.L. Dattu, C. J:\n<\/p>\n
                    The Revenue has called in question the legality or<\/p>\n
otherwise of     the orders        passed by the           Kerala Sales Tax Appellate<\/p>\n
Tribunal, Additional Bench, Kozhikode in T.A.No.417 of 2004 dated<\/p>\n
24th April 2006. By the impugned order the Tribunal has confirmed the<\/p>\n
orders passed         by        the Appellate Assistant Commissioner                     in<\/p>\n
STA.No.46\/2004 dated 27\/5\/2004 and has set aside the orders passed<\/p>\n
by the Additional Sales Tax Officer-I, Kuthuparamba dated 9\/10\/2003.<\/p>\n
          2.    The     assessee is engaged in the production of                     granite<\/p>\n
metal   using     mechanized          granite      crusher. For the assessment year<\/p>\n
2001-02, the assessee had applied for permission to pay the tax at the<\/p>\n
compounded rate as provided                 under section 7 of the Kerala General<\/p>\n
Sales Tax Act (the Act, for short) with reference to its mechanized<\/p>\n
granite crushing unit, of size 16 X 9.\n<\/p>\n
              3.    Nowhere         in the revision petition it is stated by the<\/p>\n
Revenue that the permission sought for by the assessee for payment of<\/p>\n
tax at the compounded rate as envisaged under Section 7 of the Act<\/p>\n
had been accepted      by  the assessing authority and was informed to the<\/p>\n
assessee.\n<\/p>\n
             4. For the relevant assessment year 2001-02 up to 23rd July<\/p>\n
2001, the rate of tax payable under Section 7 of the Act, if an assessee is<\/p>\n
permitted to pay the tax under the compounded rate, was only a sum of<\/p>\n
Rs.30,000\/-.    By Finance Act 2001, the compounding fee was increased<\/p>\n
from Rs.30,000\/- to Rs.90,000\/- with effect from 24\/07\/2001. Immediately<\/p>\n
after introduction of the Bill, the assessee had filed an application before<\/p>\n
the assessing authority, inter alia, requesting him to permit the assessee to<\/p>\n
withdraw the application filed by it to pay tax at the compounded rate and<\/p>\n
had further requested the assessing authority to complete the assessment for<\/p>\n
the year 2001-02 by regular assessment under Section 17 of the Act. The<\/p>\n
assessing authority has passed an order for the assessment year 2001-02<\/p>\n
dated 9\/10\/2003 directing the assessee to pay tax at the compounded rate<\/p>\n
as envisaged in the Finance Act 2001.\n<\/p>\n
             5. Aggrieved     by    the order so passed by the assessing<\/p>\n
authority, the assessee had filed an appeal before the first appellate<\/p>\n
authority. The first appellate authority has granted relief to the assessee.<\/p>\n
             6. The State had carried the matter before the Tribunal, being<\/p>\n
aggrieved by the orders passed by the first appellate authority. The Tribunal<\/p>\n
by its detailed and well considered order, has rejected the Revenue’s appeal<\/p>\n
and has confirmed the orders passed by the first appellate authority. It is the<\/p>\n
correctness or otherwise of the order passed by the Tribunal is the subject<\/p>\n
matter of this revision petition filed by the State under Section 41 of the<\/p>\n
Act.\n<\/p>\n
             7. The revenue has framed the following questions of law for<\/p>\n
our consideration and decision:\n<\/p>\n
             “A. Whether the Appellate Tribunal is right in
\n             law in holding that the assessee is not liable to
\n             pay the enhanced compounded rate of             tax
\n             introduced in the midst of the assessment year?<\/p><\/blockquote>\n
             B. Whether the Appellate Authority and the
\n             Tribunal    are   right   in   law   in  ordering
\n             completion of regular assessment permitting the
\n             assessee    to retract from the compounding
\n             method of assessment voluntarily opted by the
\n             assessee?\n<\/p><\/blockquote>\n
             c.   Is not     an assessee bound to pay the\n             compounded rate of        tax   with reference to\n             the rate prevailing      during the currency of\n\n            the year? Can an assessee claim avoidance of\n<\/pre>\n
            the enhanced rate stating that he has already
\n            opted for compounding before the introduction
\n            of the enhancement?”<\/p><\/blockquote>\n
            8. From the facts noticed by the first appellate authority<\/p>\n
and the Tribunal, one thing that is evident is that the assessee had only<\/p>\n
filed his application before the assessing authority for permission to<\/p>\n
pay the tax at the compounded rate as envisaged under Section 7 of the<\/p>\n
Act.  It is not stated anywhere in the orders passed either by the first<\/p>\n
appellate authority or the Tribunal or even in the revision petition filed<\/p>\n
by   the State, that, permission had   been   granted   by the assessing<\/p>\n
authority  to pay the tax at the compounded rate.        Even before the<\/p>\n
assessment could be completed, since there was no permission granted<\/p>\n
by the assessing authority for payment of the tax at the compounded rate,<\/p>\n
the assesee has withdrawn his application filed for payment of tax at the<\/p>\n
compounded rate and had requested the assessing authority to complete<\/p>\n
the assessment for the assessment year 2001-02        by way of regular<\/p>\n
assessment as envisaged under Section 17 of the Act.      For the reasons<\/p>\n
best   known, the assessing authority has rejected the request of<\/p>\n
the assessee.     The error committed by the assessing authority is now<\/p>\n
rectified by the first appellate authority and that order has been confirmed<\/p>\n
by the Tribunal.\n<\/p>\n
             9. In the instant case, the assessee has not withdrawn his earlier<\/p>\n
request for payment of tax at the compounded rate as provided under<\/p>\n
Section 7 of the Act. It is no doubt true, that, he had filed an application to<\/p>\n
pay the tax at the compounded rate and it appears to us that the said<\/p>\n
application was ever considered by the assessing authority and a formal<\/p>\n
order as required under the Rules was passed by the assessing authority, and<\/p>\n
therefore, the assessee was entitled to withdraw his earlier application, since<\/p>\n
no order was passed on the request made by the assessee.       Therefore, it is<\/p>\n
not a case where the assessing authority has accepted the request of the<\/p>\n
assessee for payment of tax at the compounded rate and later it was<\/p>\n
withdrawn, but a case where orders were not passed on the application filed<\/p>\n
by the assessee for payment of tax at the compounded rate. Therefore, in<\/p>\n
the present case, we need not have to decide whether the assessee can<\/p>\n
withdraw his application which has already culminated into order, in view<\/p>\n
of the orders passed by           the assessing authority. This issue, we<\/p>\n
will keep it open, to be agitated in an appropriate proceedings. In the<\/p>\n
peculiar facts and circumstances of the case, we are of the opinion that<\/p>\n
neither the first appellate authority nor the Tribunal has committed any error<\/p>\n
which would call for our interference in a petition under Section 41 of the<\/p>\n
Act. Therefore while rejecting the revision petition, we answer the question<\/p>\n
of law raised by the Revenue against the Revenue and in favour of the<\/p>\n
assessee.\n<\/p>\n
      Ordered accordingly.\n<\/p>\n<\/p>\n
                                                       H.L. DATTU
\n                                                       Chief Justice<\/p>\n
                                                     A.K. BASHEER
\n                                                         Judge<\/p>\n
an\/dk.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs M\/S.Noble Industries on 26 November, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 206 of 2007() 1. STATE OF KERALA. … Petitioner Vs 1. M\/S.NOBLE INDUSTRIES, … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.K.P.HAREENDRAN The Hon’ble the Chief Justice MR.H.L.DATTU The Hon’ble MR. Justice A.K.BASHEER […]<\/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-160087","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs M\/S.Noble Industries on 26 November, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-noble-industries-on-26-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Kerala vs M\/S.Noble Industries on 26 November, 2008 - 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