{"id":169931,"date":"2009-11-25T00:00:00","date_gmt":"2009-11-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sunny-jacob-jewellers-and-vs-the-state-of-kerala-on-25-november-2009"},"modified":"2015-02-14T13:28:11","modified_gmt":"2015-02-14T07:58:11","slug":"ms-sunny-jacob-jewellers-and-vs-the-state-of-kerala-on-25-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sunny-jacob-jewellers-and-vs-the-state-of-kerala-on-25-november-2009","title":{"rendered":"M\/S.Sunny Jacob Jewellers And … vs The State Of Kerala on 25 November, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Sunny Jacob Jewellers And … vs The State Of Kerala on 25 November, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 265 of 2009()\n\n\n1. M\/S.SUNNY JACOB JEWELLERS AND WEDDING\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.C.K.THANU PILLAI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :25\/11\/2009\n\n O R D E R\n            C.N.RAMACHANDRAN NAIR &\n                    V.K.MOHANAN, JJ.\n           ---------------------------------------------\n                S.T.Rev.No. 265 of 2009\n           ---------------------------------------------\n      Dated this the 25th day of November, 2009\n\n                      J U D G M E N T\n<\/pre>\n
Ramachandran Nair,J:\n<\/p>\n
          This revision is filed by the assessee which was<\/p>\n
engaged in gold jewellery business at Kottarakkara<\/p>\n
during the year 2004-05. While conducting inspection in<\/p>\n
the premises of the sister concern of the petitioner at<\/p>\n
Kottayam, the authorities found assessee’s purchase of<\/p>\n
massive quantity of 14.42488 Kgms. of gold from two<\/p>\n
dealers, located in Bangalore, the value of one purchase<\/p>\n
being Rs.82,94,306\/-.        However, when the books of<\/p>\n
accounts of the petitioner which was carrying on<\/p>\n
business at Kottarakkara, were examined, it was found<\/p>\n
that the purchase turnover was not accounted in the<\/p>\n
returns filed nor in the certificate of account produced in<\/p>\n
Form 50B.       However, the assessee claimed this as<\/p>\n
transaction of loan of stock for exhibition in their shop.<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                             :-2-:\n<\/p>\n
The detection of suppression led to penalty which is stated<\/p>\n
to be pending before the higher authorities. In the course<\/p>\n
of   assessment,      the assessing  officer  rejected  the<\/p>\n
petitioner’s explanation of loan arrangement for exhibition<\/p>\n
and made best judgment assessment by including the<\/p>\n
suppressed turnover together with probable suppression<\/p>\n
estimated by the officer.           The first appeal was<\/p>\n
unsuccessful and therefore, the petitioner filed second<\/p>\n
appeal before the Tribunal.       The Tribunal substantially<\/p>\n
confirmed the order of the first appellate authority, but<\/p>\n
granted minor modification pertaining to addition towards<\/p>\n
the purchase of packing material. It is against this order<\/p>\n
of the Tribunal, the petitioner has filed this revision<\/p>\n
petition.\n<\/p>\n
      2.    We have heard Advocate Sri.C.K.Thanu Pillai,<\/p>\n
appearing for the petitioner and the Government Pleader<\/p>\n
for the respondent.\n<\/p>\n
      3.    Even though counsel for the petitioner pressed<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                              :-3-:\n<\/p>\n
for acceptance of the loan transaction, we are unable to<\/p>\n
accept the same because until detection of the suppressed<\/p>\n
purchases in the course of search in the premises of<\/p>\n
petitioner’s sister concern at Kottayam, the petitioner had<\/p>\n
not disclosed anywhere in the returns filed or in the<\/p>\n
accounts, any such arrangement. The gold involved is a<\/p>\n
huge quantity of 14.42488 Kgms. valued at around Rs.83<\/p>\n
lakhs and no one would give such huge quantity of gold<\/p>\n
valued so much to any person without at least adequate<\/p>\n
security and charges for use of the gold for exhibition.<\/p>\n
The petitioner has not even furnished the details of items<\/p>\n
of gold alleged to have been taken from the other dealer<\/p>\n
for exhibition.       No documents of transport or transit<\/p>\n
insurance, security furnished or charges paid are<\/p>\n
produced.        Obviously, in our view, all the authorities<\/p>\n
rightly found that the claim of taking stock from another<\/p>\n
dealer for exhibition is a bogus story and we therefore<\/p>\n
reject the same. The petitioner has also not produced any<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                             :-4-:\n<\/p>\n
document from the so-called owners of the gold to prove<\/p>\n
the transaction. Therefore, the petitioner’s claim for loan<\/p>\n
arrangement for exhibition does not stand established.<\/p>\n
The only presumption is unaccounted purchase of old gold,<\/p>\n
conversion of the same into the new ornaments and the<\/p>\n
sale of the same in the shop of the petitioner without<\/p>\n
accounting such sales.\n<\/p>\n
      4.        The counsel contended that even if the<\/p>\n
transaction is found to be interstate purchase from<\/p>\n
Bangalore suppressed by the petitioner, the same should<\/p>\n
not lead to addition for levy of purchase tax under Section<\/p>\n
5A which can be only on local purchase in the State. Even<\/p>\n
though the argument is quite attractive, we are unable to<\/p>\n
accept the petitioner’s claim of interstate purchase<\/p>\n
because the same does not stand proved. Further, since<\/p>\n
substantial amount is seen accounted towards labour<\/p>\n
charges paid in Kerala, the only presumption is that the<\/p>\n
interstate transaction claimed from the parties in<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                              :-5-:\n<\/p>\n
Bangalore can be only local purchase of old gold<\/p>\n
ornaments, conversion of the same to new gold ornaments<\/p>\n
and sale of the same by suppression of both purchase of<\/p>\n
old gold and sale of new gold ornaments. So much so,<\/p>\n
purchase tax on old gold as well as sales tax on<\/p>\n
corresponding suppressed sales turnover were rightly<\/p>\n
levied. Therefore, in principle, we uphold the order of the<\/p>\n
Tribunal confirming the rejection of the books of accounts<\/p>\n
and estimation of turnover. The only course open to the<\/p>\n
assessing officer was only estimation on a rational basis.<\/p>\n
It is seen that estimation is made both for purchases of old<\/p>\n
gold ornaments and corresponding sale of new gold<\/p>\n
ornaments with gross profit addition. Since the petitioner<\/p>\n
had commenced business in 2004-05 and the Department<\/p>\n
had not detected any other unaccounted purchases other<\/p>\n
than the massive quantity referred above, we feel, three<\/p>\n
times addition on purchase and sales is on the higher side.<\/p>\n
We feel, the addition of equal amount for the suppression<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                               :-6-:\n<\/p>\n
both for the purpose of purchase tax and sales tax will<\/p>\n
serve the ends of justice.          We, therefore, modify the<\/p>\n
assessment confirmed by the first appellate authority and<\/p>\n
the Tribunal, by reducing the addition to equal amount. In<\/p>\n
other words, the total estimation will be twice the value of<\/p>\n
suppression with proportionate gross profit addition for<\/p>\n
both purchase tax and sales tax.\n<\/p>\n
            The revision is allowed to this extent.<\/p>\n
                                          sd\/-\n<\/p>\n
                           C.N.Ramachandran Nair,
\n                                          Judge.\n<\/p>\n
                                           sd\/-\n<\/p>\n
                                     V.K.Mohanan,
\n                                          Judge.\n<\/p>\n
MBS\/\n<\/p>\n
                       -True Copy-\n<\/p>\n<\/p>\n
                                                P.S.to Judge.\n<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                                 :-7-:\n<\/p>\n
                        C.N.RAMACHANDRAN NAIR
\n                                                  &
\n                                    V.K.MOHANAN, JJ.\n<\/p>\n
                       —————————————————<\/p>\n
                                       I.T.A.NO. OF 200<\/span>\n<\/p>\n
                                 ——————————————–<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                          :-8-:\n<\/p>\n<\/p>\n
                               J U D G M E N T<\/p>\n
                            DATED: -9-2009<\/p>\n
S.T.Rev No.265 of 2009<\/p>\n
                          :-9-:<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Sunny Jacob Jewellers And … vs The State Of Kerala on 25 November, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 265 of 2009() 1. M\/S.SUNNY JACOB JEWELLERS AND WEDDING … Petitioner Vs 1. THE STATE OF KERALA. … Respondent For Petitioner :SRI.C.K.THANU PILLAI For Respondent : No Appearance The […]<\/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-169931","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Sunny Jacob Jewellers And ... vs The State Of Kerala on 25 November, 2009 - 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\/ms-sunny-jacob-jewellers-and-vs-the-state-of-kerala-on-25-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Sunny Jacob Jewellers And ... vs The State Of Kerala on 25 November, 2009 - 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