{"id":194272,"date":"2007-07-02T00:00:00","date_gmt":"2007-07-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-t-essakunhi-vs-the-state-of-kerala-on-2-july-2007"},"modified":"2018-07-24T01:26:40","modified_gmt":"2018-07-23T19:56:40","slug":"a-t-essakunhi-vs-the-state-of-kerala-on-2-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-t-essakunhi-vs-the-state-of-kerala-on-2-july-2007","title":{"rendered":"A.T.Essakunhi vs The State Of Kerala on 2 July, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
A.T.Essakunhi vs The State Of Kerala on 2 July, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 220 of 2007()\n\n\n1. A.T.ESSAKUNHI, PWD CONTRACTOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA\n                       ...       Respondent\n\n                For Petitioner  :SRI.RAJESH NAMBIAR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :02\/07\/2007\n\n O R D E R\n\n\n                   H.L. DATTU, C.J.  &   K.T. SANKARAN, J.\n\n                  ----------------------------------------------------------\n\n                        S.T.Rev.No.220 of 2007\n\n                  -----------------------------------------------------------\n\n                      Dated, this the  2nd day of July, 2007\n\n\n                                          ORDER\n<\/pre>\n
H.L. DATTU, CJ.\n<\/p>\n
       For   the   assessment   year   in   1992-93   the   assessing   authority   had<\/p>\n
quantified   the   tax   liability   of   the   assessee   by   passing   an   order   of<\/p>\n
assessment   dated   30.8.1999.    According  to the  assessee,  at  the  time of<\/p>\n
assessment he had produced the books of accounts maintained during the<\/p>\n
regular   course   of   business.     Further,   according   to   the   assessee,   after<\/p>\n
going   through   the   records,   namely,   the   books   of   accounts,   statement   of<\/p>\n
accounts etc., the assessing authority had  prepared a check note.\n<\/p>\n
       2.     The   assessing   authority   had   completed   the   assessments<\/p>\n
accepting the returns filed by the assessee.\n<\/p>\n
       3.   The  revisional authority in exercise of  its powers under section<\/p>\n
35 of the Act had initiated suo motu revisional proceedings on the ground<\/p>\n
that   the   assessing   authority   should   not   have   completed   the   assessment<\/p>\n
and should not have granted the exemptions claimed by the assessee                     in<\/p>\n
the absence of books of accounts produced by the assessee.\n<\/p>\n
       4.     The   revisional   authority   thereafter   had   set   aside   the   orders<\/p>\n
passed   by   the   assessing   authority   and   had   remanded   the   matter   to   the<\/p>\n
assessing authority to re-do the matter in accordance with law.  After such<\/p>\n
remand, the assessing authority had passed an order dated 2.9.2003 and<\/p>\n
S.T.Rev.No.220\/2007                                2<\/span><\/p>\n
in that had proceeded to complete the best judgment assessment.\n<\/p>\n
        5.   Aggrieved  by  the  said order passed  by  the  assessing  authority<\/p>\n
the   assessee   had   carried   the   matter   by   way   of   first   appeal   before   the<\/p>\n
appellate   authority   and   second   appeal   before   the   Tribunal.     He   was<\/p>\n
unsuccessful   before   both   the   authorities.     That   is   how   the   assessee   is<\/p>\n
before us in this revision petition.\n<\/p>\n
        6.   The assessee has framed the following questions of law for our<\/p>\n
consideration and decision.  They are as under:\n<\/p>\n
        “I.  Whether the order of the Sales tax Appellate Tribunal is<\/p>\n
        correct on law, facts and circumstances of the case?<\/p>\n
        II.     The   day   book,   ledger,   statement   of   account   and   the<\/p>\n
        certificates from the awarders were admittedly produced by<\/p>\n
        the   assessee   at   the   time   of   the   completing   the   original<\/p>\n
        assessment     order.     They   were   not   returned   to   the<\/p>\n
        petitioner   after   completion   of   the   proceedings.     No<\/p>\n
        evidence   is   produced   to   show   that   the   said   records   were<\/p>\n
        returned   to   the   assessee.     Burden   is   on   the   assessing<\/p>\n
        authority to prove by acknowledgment of the assessee that<\/p>\n
        the   documents   admittedly   produced   before   the   assessing<\/p>\n
        authority   were   in   fact   returned   to   the   assessee   after<\/p>\n
        completion of the original  assessment proceedings.   Thus<\/p>\n
        whether the best judgment assessment made solely for the<\/p>\n
        reason   that   book   of   accounts   were   not   produced   again<\/p>\n
        sustainable in law in absence of any  evidence to show that<\/p>\n
        the   book   of   accounts   had   in   fact   been   returned   to   the<\/p>\n
        assessee   after   completion   of   the   original   assessment<\/p>\n
        proceedings?\n<\/p><\/blockquote>\n
        III.     Has   the   tribunal   erred   in   law   in   not   directing   the<\/p>\n
S.T.Rev.No.220\/2007                                    3<\/span><\/p>\n
         assessing authority to verify the  check  notes  prepared  on<\/p>\n
         the basis of the book of accounts produced at the time of<\/p>\n
         completion   of   the   original   assessment   and   to   re   do   the<\/p>\n
         assessment on the basis of the entries therein?<\/p>\n
         IV.  The Deputy Commission had set aside the Annexure A<\/p>\n
         assessment on the ground that the assessment completed<\/p>\n
         is   irregular   and   without   proper   enquiry.     The   deductions<\/p>\n
         allowed   by   the   assessing   authority   were   found   to   be<\/p>\n
         irregular   by   the   Deputy   Commissioner.     In   Annexure   B<\/p>\n
         order   itself   it   is   stated   that   “the   assessment   completed<\/p>\n
         under   Section   5(1)(iv)   by   the   assessing   authority   is<\/p>\n
         irregular   as   the   contractor   himself   has   stated   that   he   has<\/p>\n
         not   maintained   proper   book   of   accounts   for   the   above<\/p>\n
         years and as such the book of accounts produced appears<\/p>\n
         to   be   incorrect   and   incomplete”.     Thus   the   Deputy<\/p>\n
         Commissioner in Annexure B order had only expressed an<\/p>\n
         opinion and not rendered any specific finding that the book<\/p>\n
         of accounts  produced  are incorrect as wrongly interpreted<\/p>\n
         by   the   tribunal.     Therefore   has   not   the   Tribunal   erred   on<\/p>\n
         facts   and   on   law   in   stating   that   since   there   is   a   specific<\/p>\n
         finding   by   the   Deputy   Commissioner   that   the   accounts<\/p>\n
         produced before the assessing authority are incorrect and<\/p>\n
         incomplete   and   therefore   a   direction   to   re-do   the<\/p>\n
         assessment   on   the   basis   of   the   check   notes   prepared<\/p>\n
         cannot be allowed?<\/p><\/blockquote>\n
         7.  Learned counsel appearing for the assessee would contend that<\/p>\n
at   the   time   of   quantification   of   the   tax   liability   for   the   first   time   by   the<\/p>\n
assessing  authority  he   had   produced  all  the   books   maintained   by  him  in<\/p>\n
S.T.Rev.No.220\/2007                                  4<\/span><\/p>\n
the regular course of  business.    Therefore, the assessing authority by its<\/p>\n
subsequent   order   dated   2.9.2003   should   not   have   observed   in   its   order<\/p>\n
that the assessee had failed to produce the books of accounts.  It is further<\/p>\n
contended by the learned counsel for the appellant that with the help of the<\/p>\n
cheque   slips   that   were   available,   the   assessing   authority   should   have<\/p>\n
completed   the   assessment   and   should   have   granted   certain   benefits<\/p>\n
claimed by the assessee in his annual returns.\n<\/p>\n
        8.     The   assessing   authority,   the   first   appellate   authority   and   the<\/p>\n
Tribunal   have   come   to   the   conclusion   that   for   the   assessment   year   in<\/p>\n
question the assessee had not produced any books of accounts before the<\/p>\n
assessing authority.  Whatever that was produced was also defective and<\/p>\n
the books of accounts were returned to the assessee.\n<\/p>\n
        9.     In   fact,   even   before   the   assessing   authority   and   the   revisional<\/p>\n
authority,   the   assessee   had   stated   that   he   had   not   maintained   proper<\/p>\n
books of accounts with respect to the assessment year in question.\n<\/p>\n
        10.  In our opinion, since the assessee did not produce the books of<\/p>\n
accounts   maintained   by   him   during   the   regular   course   of   business,   the<\/p>\n
assessing authority had no other alternative but to proceed and complete<\/p>\n
the best judgment assessment.   The order so passed is confirmed by the<\/p>\n
first   appellate   authority   as   well   as   by   the   Tribunal.     We   do   not   see   any<\/p>\n
error in those orders.  Therefore, interference of those orders is not called<\/p>\n
for   in   this   revision   petition.     Accordingly,   this   revision   petition   is   rejected<\/p>\n
and   the   questions   of   law   framed   by   the   assessee   is   answered   in   the<\/p>\n
S.T.Rev.No.220\/2007                    5<\/span><\/p>\n
negative and in favour of the revenue.  Ordered accordingly.\n<\/p>\n
                                                        H.L. DATTU,<\/p>\n
                                                           CHIEF JUSTICE.\n<\/p>\n
                                                     K.T. SANKARAN,<\/p>\n
                                                           JUDGE.\n<\/p>\n
mt\/<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court A.T.Essakunhi vs The State Of Kerala on 2 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 220 of 2007() 1. A.T.ESSAKUNHI, PWD CONTRACTOR, … Petitioner Vs 1. THE STATE OF KERALA … Respondent For Petitioner :SRI.RAJESH NAMBIAR For Respondent : No Appearance The Hon’ble the Chief Justice […]<\/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-194272","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nA.T.Essakunhi vs The State Of Kerala on 2 July, 2007 - 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\/a-t-essakunhi-vs-the-state-of-kerala-on-2-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.T.Essakunhi vs The State Of Kerala on 2 July, 2007 - 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