{"id":20507,"date":"2008-09-26T00:00:00","date_gmt":"2008-09-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-lulu-enterprises-india-vs-the-state-of-kerala-on-26-september-2008"},"modified":"2016-04-17T14:34:18","modified_gmt":"2016-04-17T09:04:18","slug":"ms-lulu-enterprises-india-vs-the-state-of-kerala-on-26-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-lulu-enterprises-india-vs-the-state-of-kerala-on-26-september-2008","title":{"rendered":"M\/S. Lulu Enterprises (India) &#8230; vs The State Of Kerala on 26 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. Lulu Enterprises (India) &#8230; vs The State Of Kerala on 26 September, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 68 of 2006()\n\n\n1. M\/S. LULU ENTERPRISES (INDIA) PVT. LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA,\n                       ...       Respondent\n\n                For Petitioner  :DR.K.B.MUHAMED KUTTY (SR.)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :26\/09\/2008\n\n O R D E R\n                  H.L.DATTU, C.J. &amp; A.K.BASHEER, J.\n                        -------------------------------------------\n                              S.T.Rev.No.68 of 2006\n                        ------------------------------------------\n                  Dated, this the 26th day of September, 2008\n\n                                    ORDER\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>              This Sales Tax Revision arises under the provisions of the<\/p>\n<p>Kerala General Sales Tax Act, 1963 (&#8216;the Act&#8217; for short).<\/p>\n<p>              (2) Petitioner is a dealer registered both under the provisions<\/p>\n<p>of the Kerala General Sales Tax Act and the Central Sales Tax Act. It is a<\/p>\n<p>dealer in textiles and hosiery and ready made garments.<\/p>\n<p>              (3) The relevant assessment year is 2002-03.<\/p>\n<p>              (4) The assessee had filed its annual returns before the<\/p>\n<p>assessing authority for the assessment year 2002-03. Before finalizing the<\/p>\n<p>assessments for the assessment year in question, the assessing authority<\/p>\n<p>had received information from the Sales Tax Inspector, Malappuram who<\/p>\n<p>had detected unaccounted purchase of ready made garments in a sum of<\/p>\n<p>Rs.50,429.00 when the vehicle in which the goods of the petitioner was<\/p>\n<p>carried on    11.7.2002.      The assessee had compounded the offence<\/p>\n<p>departmentally.\n<\/p>\n<p>              (5) Yet another inspection was conducted by the Intelligence<\/p>\n<p>Officer of the Department on 30.1.2002.           In the said shop inspection it<\/p>\n<p>S.T.Rev.No.68 of 2006<br \/>\n<span class=\"hidden_text\">                                         2<\/span><\/p>\n<p>was revealed that there was sales suppression of Rs.2000.00 and<\/p>\n<p>accordingly had seized the records and the records disclosed unaccounted<\/p>\n<p>purchase and sales of Rs.30,564.00 and Rs.63,928.00 respectively. Even<\/p>\n<p>this offence was compounded        by the assessee departmentally.       The<\/p>\n<p>assessing authority also had the advantage of looking into the check post<\/p>\n<p>declaration wherein it was found that there was unaccounted purchase of<\/p>\n<p>the textiles in a sum of Rs.48,288.00.\n<\/p>\n<p>               (6) Keeping all these aspects of the matter in view, the<\/p>\n<p>assessing authority has rejected the books of accounts and also the annual<\/p>\n<p>returns filed by the assessee and thereafter had issued a pre-assessment<\/p>\n<p>notice incorporating the reports that were received by him from the Sales<\/p>\n<p>Tax Inspector as well as from the Intelligence Officer of the Department,<\/p>\n<p>and further had directed the assessee to offer its explanation, if any, to the<\/p>\n<p>proposals made in the pre-assessment notice. After receipt of the pre-<\/p>\n<p>assessment notice, the assessee had filed its objections. The assessing<\/p>\n<p>authority has completed the best judgment        assessment under Section<\/p>\n<p>17(3) of the Act and in that has made certain additions towards the<\/p>\n<p>probable omissions and suppressions in the returns filed.<\/p>\n<p>S.T.Rev.No.68 of 2006<br \/>\n<span class=\"hidden_text\">                                         3<\/span><\/p>\n<p>              (7)     Questioning the correctness or otherwise of the<\/p>\n<p>additions made by the assessing authority, the assessee had preferred<\/p>\n<p>appeal before the first appellate authority. The first appellate authority<\/p>\n<p>being of the opinion that the addition made by the assessing authority is<\/p>\n<p>excessive, has modified the same and has reduced the addition made by<\/p>\n<p>the assessing authority.\n<\/p>\n<p>              (8) Not being satisfied with the orders of the first appellate<\/p>\n<p>authority, the assessee had filed second appeal before the Sales Tax<\/p>\n<p>Appellate Tribunal. The Tribunal taking into consideration the omissions<\/p>\n<p>pointed out by the assessing authority in the pre-assessment notice issued,<\/p>\n<p>has come to the conclusion that the order of the first appellate authority<\/p>\n<p>need not be interfered with and accordingly, has rejected the second<\/p>\n<p>appeal.\n<\/p>\n<p>              (9)   The order of assessment passed by the assessing<\/p>\n<p>authority is on estimation basis.\n<\/p>\n<p>              (10) Time and again the apex Court has observed that in<\/p>\n<p>exercise of this Court&#8217;s power under Section 41 of the Act, it can only look<\/p>\n<p>into whether the Tribunal has failed to decide a question of law or has<\/p>\n<p>erroneously decided a question of law.\n<\/p>\n<p>S.T.Rev.No.68 of 2006<br \/>\n<span class=\"hidden_text\">                                          4<\/span><\/p>\n<p>              (11) The Supreme Court in the case of       Commissioner of<\/p>\n<p>Sales Tax Madhya Pradesh Vs. H.M.Esufali H.M.Abdulali {1973 (32)<\/p>\n<p>STC 77) has stated as under:\n<\/p>\n<blockquote><p>         &#8220;The reassessments were valid. From the circumstance<br \/>\n         that the assessee had dealings outside the accounts of the<br \/>\n         value of Rs.31,171.28 for 19 days, it was open to the<br \/>\n         officer to infer that the assessee had large scale dealings<br \/>\n         outside the accounts.     In such a situation, it was not<br \/>\n         possible for the officer to find out precisely the turnover<br \/>\n         suppressed and he could only make an estimate of the<br \/>\n         suppressed turnover on the basis of the material before<br \/>\n         him.   So long as the estimate made by him was not<br \/>\n         arbitrary and had a reasonable nexus with the facts<br \/>\n         discovered, it could not be questioned. It was wrong to<br \/>\n         hold that the officer must have material before him to<br \/>\n         prove the exact turnover suppressed.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>              (12)    This is a case of best judgment assessment. In that<\/p>\n<p>best judgment assessment the assessing authority had the advantage of<\/p>\n<p>seeing the reports received by the Sales Tax Inspector and also the<\/p>\n<p>Intelligence Officer of the Department who had intercepted the vehicle and<\/p>\n<p>also conducted a search in the business premises of the petitioner. Based<\/p>\n<p>on the information available, the assessing authority has completed the<\/p>\n<p>best judgment assessment.       It is not a case where the best judgment<\/p>\n<p>assessment has been made without any basis whatsoever.\n<\/p><\/blockquote>\n<p>S.T.Rev.No.68 of 2006<br \/>\n<span class=\"hidden_text\">                                        5<\/span><\/p>\n<p>             (13) In that view of the matter, we are of the opinion that no<\/p>\n<p>question of law as such would arise in this revision petition for our<\/p>\n<p>consideration and decision.\n<\/p>\n<p>             (14)   Therefore, while rejecting the revision petition, we<\/p>\n<p>confirm the orders passed by the Tribunal.<\/p>\n<p>             Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                    (H.L.DATTU)<br \/>\n                                                   CHIEF JUSTICE<\/p>\n<p>                                                   (A.K.BASHEER)<br \/>\n                                                       JUDGE<br \/>\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. Lulu Enterprises (India) &#8230; vs The State Of Kerala on 26 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 68 of 2006() 1. M\/S. LULU ENTERPRISES (INDIA) PVT. LTD., &#8230; Petitioner Vs 1. THE STATE OF KERALA, &#8230; Respondent For Petitioner :DR.K.B.MUHAMED KUTTY (SR.) For Respondent : No [&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-20507","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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