{"id":259068,"date":"2008-09-03T00:00:00","date_gmt":"2008-09-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/t-v-kunjumon-vs-the-state-of-kerala-on-3-september-2008"},"modified":"2015-05-01T00:18:19","modified_gmt":"2015-04-30T18:48:19","slug":"t-v-kunjumon-vs-the-state-of-kerala-on-3-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/t-v-kunjumon-vs-the-state-of-kerala-on-3-september-2008","title":{"rendered":"T.V.Kunjumon vs The State Of Kerala on 3 September, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
T.V.Kunjumon vs The State Of Kerala on 3 September, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 317 of 2005()\n\n\n1. T.V.KUNJUMON, PRINCE FANCY STORES,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n                For Petitioner  :SRI.K.M.FIROZ\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :03\/09\/2008\n\n O R D E R\n                      H.L.DATTU, C.J. & A.K.BASHEER, J.\n                    - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                                 S.T.Rev.No.317 OF 2005\n                    - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                       Dated this the 3rd day of September, 2008\n\n                                             ORDER\n<\/pre>\n
H.L.DATTU, C.J.\n<\/p>\n
       This revision petition pertains to the assessment year 1997-1998.<\/p>\n
       2. The assessee, a dealer registered under the provisions of Kerala General<\/p>\n
Sales Tax Act (for short ‘Act’), has called in question the legality or otherwise of the<\/p>\n
orders passed by the Sales Tax Appellate Tribunal in T.A.No.1145\/03, dated 25-6-2004.<\/p>\n
By the impugned order, the Tribunal has confirmed the orders passed by the First<\/p>\n
Appellate Authority.\n<\/p>\n
       3. The assessing authority initially had completed proceedings under Section<\/p>\n
17(4) of the Act for the assessment year 1997-1998.\n<\/p>\n
       4. The assessing authority after completion of the assessment proceedings had<\/p>\n
received certain information from the Intelligence Officer of the Department in regard to<\/p>\n
to certain purchases both intra and inter-State sales but not reflected in the books of<\/p>\n
account maintained in the regular course of business and also had received check post<\/p>\n
declarations which had not been accounted by the assessee at the time of scrutiny of the<\/p>\n
assessment records while passing assessment orders under Section 17(4) of the Act.<\/p>\n
       5. The Intelligence Officer of the department, after holding an enquiry, has passed<\/p>\n
an order under Section 45A of the Act imposing a penalty of Rs.73,460\/- for the offences<\/p>\n
said to have been committed by the petitioner under Section 45A of the Act. The orders<\/p>\n
passed by the Intelligence Officer is            modified by the Deputy Commissioner of<\/p>\n
S.T.Rev.No.317 OF 2005
\n                                         :: 2 ::\n<\/p>\n
\nCommercial Taxes in the revision petition filed by the assessee.<\/p>\n
       6. After all these proceedings, the assessing authority has initiated proceedings<\/p>\n
by issuing a notice under Section 19 of the Act. The notice came to be replied by the<\/p>\n
assessee and, thereafter, the assessing authority, making use of the check post<\/p>\n
declarations, the information received by the Intelligence Department and after his own<\/p>\n
verification, has come to the conclusion that the assessee is a regular defaulter in the<\/p>\n
sense, a dealer who is a habitual offender in suppressing the purchase turn overs in his<\/p>\n
account books. The assessing authority has observed this aspect of the matter in his<\/p>\n
assessment order wherein he has stated, the scrutiny of the assessment records show that<\/p>\n
the assessee is regularly practicing purchase suppression and such cases were detected<\/p>\n
and utilised for assessment proceedings on almost all years. For the year 1997-1998,<\/p>\n
even the assessment order was revised once consequent on detection of purchase<\/p>\n
suppression. The contention is therefore rejected. (emphasis supplied by us)<\/p>\n
       7. While completing the re-assessment proceedings, the assessing authority has<\/p>\n
made certain addition to the total and taxable turnover conceded by the assessee.<\/p>\n
       8. Aggrieved by the re-asssessment order so passed, the assessee had filed an<\/p>\n
appeal before the First Appellate Authority in S.T.A.No.979\/03. The First Appellate<\/p>\n
Authority has modified the assessment order by its order, dated 25-7-2003 and in that has<\/p>\n
directed the assessing authority to make an addition of the actual suppression detected by<\/p>\n
the concerned authorities, namely, the check post authorities and the Intelligence Officer<\/p>\n
of the Department.\n<\/p>\n
       9.   Aggrieved by the orders so passed by the First Appellate Authority, the<\/p>\n
assessee as well as the Revenue had carried the matter by filing Second Appeal before the<\/p>\n
S.T.Rev.No.317 OF 2005
\n                                           :: 3 ::\n<\/p>\n
\nSales Tax Appellate Tribunal in T.A.No.1145\/03 and 22\/04 respectively. The Tribunal<\/p>\n
by its order, dated 25-6-2004 has rejected the appeals filed by the assessee as well as by<\/p>\n
the Revenue. Aggrieved by the orders so passed, the assessee is before us in this revision<\/p>\n
petition and the State has accepted the verdict of the Tribunal.<\/p>\n
       10. We have carefully heard Dr.K.B.Muhammed Kutty, learned Senior Counsel<\/p>\n
appearing for the assessee, who submits that the orders passed by the authorities under the<\/p>\n
Act and the Sales Tax Appellate Tribunal are arbitrary and capricious.<\/p>\n
       11. Sri. Mohammed Rafiq, learned counsel for the revenue ably justified the<\/p>\n
impugned order passed by the Tribunal.\n<\/p>\n
       12.    The assessing authority had accepted the returns filed by the assessee and<\/p>\n
accordingly passed an order under Section 17(4) of the Act. It is only after receiving the<\/p>\n
information from the check post authorities and also the Intelligence Officer of the<\/p>\n
Department, has initiated re-assessment proceedings and an opportunity of hearing was<\/p>\n
given to the assessee to rebut the omissions pointed out in the notice issued for the<\/p>\n
purpose of re-assessment.\n<\/p>\n
       13. The assessee had filed its reply and in that had denied the allegation made in<\/p>\n
the notice and further has requested to drop the proceedings..<\/p>\n
       14. The assessing authority, after considering the reply so filed and in view of the<\/p>\n
check post declarations and the report of the Intelligence Officer of the Department, has<\/p>\n
come to the conclusion that the assessee has suppressed the purchase turn over and,<\/p>\n
accordingly, has made certain additions towards the conceded turn over.<\/p>\n
       15.    The fact of suppression of purchase is accepted by the First Appellate<\/p>\n
Authority as well as by the Tribunal. But taking into consideration the plea of the<\/p>\n
S.T.Rev.No.317 OF 2005
\n                                          :: 4 ::\n<\/p>\n
\nassessee, have modified the orders passed by the assessing authority by directing the<\/p>\n
assessing authority to make an addition of the actual suppression detected by the<\/p>\n
Intelligence Officer of the Department and the check post authority.<\/p>\n
        16. In our opinion, the orders passed by the authorities are purely based on facts.<\/p>\n
All the authorities under the Act have given cogent reasons for accepting the<\/p>\n
re-assessment orders passed by the assessing authority. Since we are of the opinion that<\/p>\n
the decision of the authorities under the Act is purely based on facts, in our opinion,<\/p>\n
interference with the orders passed in exercise of powers under Section 41 of the Act is<\/p>\n
fully unwarranted.\n<\/p>\n
        17. In that view of the matter, while rejecting this revision petition, we answer the<\/p>\n
questions of law raised by the assessee against the assessee and in favour of the Revenue.<\/p>\n
        Ordered accordingly.\n<\/p>\n
\n
                                                                 (H.L.DATTU)
\n                                                               CHIEF JUSTICE<\/p>\n
                                                               (A.K.BASHEER)
\n                                                                       JUDGE
\njes\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court T.V.Kunjumon vs The State Of Kerala on 3 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 317 of 2005() 1. T.V.KUNJUMON, PRINCE FANCY STORES, … Petitioner Vs 1. THE STATE OF KERALA, REPRESENTED BY THE … Respondent For Petitioner :SRI.K.M.FIROZ For Respondent :GOVERNMENT PLEADER 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-259068","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nT.V.Kunjumon vs The State Of Kerala on 3 September, 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\/t-v-kunjumon-vs-the-state-of-kerala-on-3-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T.V.Kunjumon vs The State Of Kerala on 3 September, 2008 - 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