{"id":269227,"date":"2008-10-31T00:00:00","date_gmt":"2008-10-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/zuhara-haris-vs-the-sales-tax-officer-on-31-october-2008"},"modified":"2015-07-21T04:56:55","modified_gmt":"2015-07-20T23:26:55","slug":"zuhara-haris-vs-the-sales-tax-officer-on-31-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/zuhara-haris-vs-the-sales-tax-officer-on-31-october-2008","title":{"rendered":"Zuhara Haris vs The Sales Tax Officer on 31 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Zuhara Haris vs The Sales Tax Officer on 31 October, 2008<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 22835 of 2005(R)\n\n\n1. ZUHARA HARIS, MANAGING PARTNER,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE SALES TAX OFFICER,\n                       ...       Respondent\n\n2. THE APPELLATE ASSISTANT COMMISSIONER,\n\n3. STATE OF KERALA,\n\n                For Petitioner  :SRI.S.RAMESH BABU\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :31\/10\/2008\n\n O R D E R\n                      C.N.RAMACHANDRAN NAIR, J.\n                 ....................................................................\n                            W.P.(C) No.22835 of 2005\n                 ....................................................................\n                 Dated this the 31st day of October, 2008.\n\n                                        JUDGMENT\n<\/pre>\n<p id=\"p_1\">      The order under challenge is the one issued by the appellate authority<\/p>\n<p>modifying luxury tax assessment in respect of the lodge building of the<\/p>\n<p>petitioner.  I heard counsel appearing for the petitioner and Government<\/p>\n<p>Pleader appearing for the respondents.\n<\/p>\n<p id=\"p_1\">      2. The petitioner did not maintain proper books of accounts and<\/p>\n<p>consequently collected rent was not bifurcated between collection from air<\/p>\n<p>conditioned rooms and from non-air conditioned rooms. When the matter<\/p>\n<p>was taken up in appeal, the appellate authority granted modification by<\/p>\n<p>allowing 25% of the collection as exempted from 7.5% turnover. I do not<\/p>\n<p>think there is any scope for modification by this court because in the<\/p>\n<p>absence of proper books of accounts, statutory authorities could make only<\/p>\n<p>estimate on a rational basis. The W.P. is therefore devoid of any merit and<\/p>\n<p>is dismissed.\n<\/p>\n<p id=\"p_2\">\n<p id=\"p_3\">                                                  C.N.RAMACHANDRAN NAIR<br \/>\n                                                                      Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Zuhara Haris vs The Sales Tax Officer on 31 October, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 22835 of 2005(R) 1. ZUHARA HARIS, MANAGING PARTNER, &#8230; Petitioner Vs 1. THE SALES TAX OFFICER, &#8230; Respondent 2. THE APPELLATE ASSISTANT COMMISSIONER, 3. STATE OF KERALA, For Petitioner :SRI.S.RAMESH BABU For [&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-269227","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zuhara Haris vs The Sales Tax Officer on 31 October, 2008 - 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\/zuhara-haris-vs-the-sales-tax-officer-on-31-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zuhara Haris vs The Sales Tax Officer on 31 October, 2008 - Free Judgements of Supreme Court &amp; 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