{"id":26303,"date":"2007-12-10T00:00:00","date_gmt":"2007-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-u-devassy-vs-state-of-kerala-on-10-december-2007"},"modified":"2014-06-08T12:30:07","modified_gmt":"2014-06-08T07:00:07","slug":"c-u-devassy-vs-state-of-kerala-on-10-december-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-u-devassy-vs-state-of-kerala-on-10-december-2007","title":{"rendered":"C.U.Devassy vs State Of Kerala on 10 December, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">C.U.Devassy vs State Of Kerala on 10 December, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 113 of 2007()\n\n\n1. C.U.DEVASSY,CHOONDAKKATTIL TRADERS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :10\/12\/2007\n\n O R D E R\n                        H.L. DATTU, CJ. &amp; K.M. JOSEPH, J.\n                       - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                               S.T.Rev. No.113 of 2007\n                       - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                     Dated this the 10th day of December, 2007.\n\n                                             ORDER\n<\/pre>\n<p>H.L.DATTU, CJ,<\/p>\n<p>               This revision petition is filed by a dealer registered under the<\/p>\n<p>provisions of the Kerala General Sales Act (&#8216;KGST Act&#8217; for short), being aggrieved<\/p>\n<p>by the orders passed by the Sales Tax Appellate Tribunal in T.A. 402 of 2005<\/p>\n<p>dated 17.5.2006.\n<\/p>\n<p>               2. The facts in brief are:-\n<\/p>\n<p>                                           The petitioner is a dealer registered under the<\/p>\n<p>KGST Act. It is engaged in the trading of grocery etc., in Pudukkad in Thrissur<\/p>\n<p>District. For the assessment year 2001-2002, the assessee had filed his annual<\/p>\n<p>return and in that had conceded certain total and taxable turnovers.<\/p>\n<p>               3. The assessing authority being of the opinion that the return so<\/p>\n<p>filed by the assessee is incorrect and incomplete has proceeded to issue the pre-<\/p>\n<p>assessment notice. In the notice, it was brought to the notice of the assessee that<\/p>\n<p>the petitioner has suppressed the inter-State purchase of Gingily oil. Based on the<\/p>\n<p>aforesaid omission, the assessing authority had issued pre-assessment notice to<\/p>\n<p>the petitioner, inter alia directing the petitioner to show cause why the proposal<\/p>\n<p>made in the pre-assessment notice should not be confirmed.<\/p>\n<p>               4. After the receipt of the pre-assessment notice, petitioner had filed<\/p>\n<p>his detailed reply, in which, he had denied the assertions and accusations made by<\/p>\n<p>the assessing authority in the pre-assessment notice issued.<\/p>\n<p>S.T.Rev.113\/2007.\n<\/p>\n<p><span class=\"hidden_text\">                                            2<\/span><\/p>\n<p>               5.     The assessing authority, not being satisfied with the<\/p>\n<p>explanation so offered by the assessee, has proceeded to confirm the proposal<\/p>\n<p>made by him and thereby has completed the assessment for the assessment<\/p>\n<p>year 2001-2002.      In that it has made an addition of Rs. Two Lakhs to the<\/p>\n<p>conceded turnover.       In the assessment order, the assessing authority has<\/p>\n<p>specifically stated that the assessee has suppressed the purchases of gingily oil<\/p>\n<p>made by way of inter-State purchase. This finding of the assessing authority<\/p>\n<p>is based on the materials available on the record.<\/p>\n<p>               6.    Aggrieved by the orders of assessment passed by the<\/p>\n<p>assessing authority, the assessee has filed first appeal before the appellate<\/p>\n<p>authority. In the appeal, the appellate authority has confirmed the view of the<\/p>\n<p>assessing authority.\n<\/p>\n<p>               7. Aggrieved by these two orders, the assessee had preferred<\/p>\n<p>appeal before the Sales Tax Appellate Tribunal in T.A. No.402 of 2005. The<\/p>\n<p>Tribunal, by its order dated 17th May, 2006, while confirming the order of the<\/p>\n<p>assessing authority, has reduced the addition made by the assessing authority<\/p>\n<p>from Rs.Two Lakhs to Rs. One Lakh, and accordingly has directed the<\/p>\n<p>assessing authority to re-compute the tax liability and issue a fresh demand<\/p>\n<p>notice. The findings and the conclusion reached by the Tribunal is as under:-<\/p>\n<blockquote><p>                                &#8220;I have examined the contentions of<\/p>\n<p>                 both parties with respect to the arguments putforth.<\/p><\/blockquote>\n<p>                 Considering the nature of defects pointed out by the<\/p>\n<p>                 assessing authority the rejection of accounts is<\/p>\n<p>                 justified. The assessing authority had established<\/p>\n<p>S.T.Rev.113\/2007.\n<\/p>\n<p><span class=\"hidden_text\">                                               3<\/span><\/p>\n<p>                 purchase suppression in gingily oil purchased from<\/p>\n<p>                 outside the State.      Considering the materials on<\/p>\n<p>                 record the addition proposed by the assessing<\/p>\n<p>                 authority is found to be in excess. To meet the ends<\/p>\n<p>                 of justice the addition of Rs.2,00,000.00 is reduced to<\/p>\n<p>                 Rs.1,00,000.00.     All other additions are sustained.<\/p>\n<p>                 The assessing authority is directed to modify the<\/p>\n<p>                 assessment order as stated supra.              Ordered<\/p>\n<p>                 accordingly.&#8221;.\n<\/p>\n<p>               8. Aggrieved by the order passed by the Tribunal, the assessee<\/p>\n<p>is before us in this Tax Revision.\n<\/p>\n<p>               9. The assessee has framed the following questions of law for<\/p>\n<p>our consideration and decision. They are as under:<\/p>\n<blockquote><p>              &#8220;A. Whether on the facts and in the circumstances of<\/p>\n<p>                  the case, has not the Appellate Tribunal gone<\/p>\n<p>                  wrong in failing to consider Annexure F purchase<\/p>\n<p>                  ledger wherein all the purchases referred to in the<\/p>\n<p>                  assessment order are accounted?\n<\/p><\/blockquote>\n<blockquote><p>              B. Is not the estimation of turnover sustained by the<\/p>\n<p>                  tribunal illegal and arbitrary?&#8221;<\/p><\/blockquote>\n<p>               10. Smt. Meera V. Menon, learned counsel appearing for the<\/p>\n<p>assessee would submit that the assessing authority was not justified in coming<\/p>\n<p>to the conclusion that the assessee has in fact suppressed the Gingily oil<\/p>\n<p>purchased from outside the State and therefore submits that the assessing<\/p>\n<p>authority was not justified in rejecting the return filed by the assessee and then<\/p>\n<p>completing the best judgment assessment by making additions to the conceded<\/p>\n<p>S.T.Rev.113\/2007.\n<\/p>\n<p><span class=\"hidden_text\">                                           4<\/span><\/p>\n<p>turnover.\n<\/p>\n<p>              11. We have carefully perused the order of assessment passed<\/p>\n<p>by the assessing authority. In the assessment order so passed, the assessing<\/p>\n<p>authority has stated that though the assessee has purchased Gingily oil from<\/p>\n<p>outside the State, has not made available the details of purchase and sale and<\/p>\n<p>therefore there is suppression of purchase and sale of Gingily oil.         Having<\/p>\n<p>come to that conclusion, the assessing authority has made an addition of<\/p>\n<p>Rs.Two Lakhs to the conceded turnover.\n<\/p>\n<p>              12. The finding of the assessing authority is purely based on the<\/p>\n<p>books of accounts and other documents produced by the assessee at the time<\/p>\n<p>of completion of the assessment proceedings.\n<\/p>\n<p>              13. The Tribunal, once again relying upon the findings of the<\/p>\n<p>assessing authority, which is a finding of fact, has come to the conclusion that<\/p>\n<p>the assessing authority has not committed any error while completing the best<\/p>\n<p>judgment assessment.      However, being of the opinion that the assessing<\/p>\n<p>authority was not fully justified in making an addition of Rs.Two Lakhs to the<\/p>\n<p>conceded turnover, and in the ends of justice, has reduced the same to Rs.One<\/p>\n<p>Lakh. The finding of the Tribunal is purely a finding on fact and the same<\/p>\n<p>cannot be interfered by this court under Section 41 of the KGST Act, for the<\/p>\n<p>reason, that the parameters of the revisional jurisdiction of this court is limited.<\/p>\n<p>This court in exercise of the powers under Section 41 of the KGST Act, can<\/p>\n<p>entertain a revision petition if the Tribunal has failed to decide or has<\/p>\n<p>erroneously decided a question of law. In this case, we have already noticed<\/p>\n<p>S.T.Rev.113\/2007.\n<\/p>\n<p><span class=\"hidden_text\">                                           5<\/span><\/p>\n<p>that the finding of the Tribunal is purely based on facts and therefore this<\/p>\n<p>revision filed under Section 41 of the Act cannot be entertained by us.<\/p>\n<p>Accordingly, while rejecting the revision, we confirm the order passed by the<\/p>\n<p>Tribunal.\n<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                          H.L. DATTU,<br \/>\n                                                         CHIEF JUSTICE<\/p>\n<p>                                                          K.M. JOSEPH,<br \/>\n                                                             JUDGE<\/p>\n<p>sb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court C.U.Devassy vs State Of Kerala on 10 December, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 113 of 2007() 1. C.U.DEVASSY,CHOONDAKKATTIL TRADERS, &#8230; Petitioner Vs 1. STATE OF KERALA. &#8230; Respondent For Petitioner :SRI.ARIKKAT VIJAYAN MENON For Respondent : No Appearance The Hon&#8217;ble the Chief Justice MR.H.L.DATTU The [&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-26303","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.U.Devassy vs State Of Kerala on 10 December, 2007 - Free Judgements of Supreme Court &amp; 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\/c-u-devassy-vs-state-of-kerala-on-10-december-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.U.Devassy vs State Of Kerala on 10 December, 2007 - Free Judgements of Supreme Court &amp; 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