{"id":271562,"date":"2008-09-16T00:00:00","date_gmt":"2008-09-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-integrated-rubian-foods-vs-state-of-kerala-on-16-september-2008"},"modified":"2017-08-24T11:52:15","modified_gmt":"2017-08-24T06:22:15","slug":"ms-integrated-rubian-foods-vs-state-of-kerala-on-16-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-integrated-rubian-foods-vs-state-of-kerala-on-16-september-2008","title":{"rendered":"M\/S Integrated Rubian Foods vs State Of Kerala on 16 September, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S Integrated Rubian Foods vs State Of Kerala on 16 September, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 244 of 2008()\n\n\n1. M\/S INTEGRATED RUBIAN FOODS\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n                For Petitioner  :SRI.ALIAS M.CHERIAN\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 :16\/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.244 of 2008\n                        ------------------------------------------\n                  Dated, this the 16th day of September, 2008\n\n                                    ORDER\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n
              This    sales tax revision pertains to the assessment year<\/p>\n
1999-2000.\n<\/p>\n
              (2)   Petitioner is a company engaged in the business of<\/p>\n
export of marine products and meat items. The petitioner company has<\/p>\n
also its own poultry farm, processing plant and factory in its premises.<\/p>\n
Petitioner exports dressed chicken. It is stated in the revision petition that<\/p>\n
it also exports buffalo meat and marine products.<\/p>\n
              (3) Petitioner company is a dealer registered both under the<\/p>\n
provisions of the Kerala General Sales Tax Act, 1963 (‘KGST Act’ for<\/p>\n
short) and the Central Sales Tax Act<\/a>, 1956 (‘CST Act<\/a>‘ for short). For the<\/p>\n
earlier assessment years, the petitioner had filed its monthly and annual<\/p>\n
returns and in that had claimed exemption from payment of tax both<\/p>\n
under the KGST Act and CST Act<\/a>, on the ground that the marine products<\/p>\n
are exempt from payment of tax under the KGST Act. It is stated in the<\/p>\n
petition that, in fact, the claim of the assessee was accepted by the<\/p>\n
assessing authority for all the earlier assessment years.<\/p>\n
              (4)   For the assessment year in question, admittedly, the<\/p>\n
petitioner had not filed its annual returns. But it is not disputed nor it can<\/p>\n
S.T.Rev.No.244 of 2008
\n                                          2<\/span><\/p>\n
be disputed by the Revenue that the petitioner had filed its monthly returns<\/p>\n
for a period of ten months. In all those monthly returns the assessee had<\/p>\n
claimed exemption from payment of tax under the Act, as has been done in<\/p>\n
the previous assessment years.\n<\/p>\n
              (5) The assessing authority has completed the best judgment<\/p>\n
assessment, on the ground that the assessee had failed to file its annual<\/p>\n
returns and also failed to produce the books of accounts, ledgers, etc. for<\/p>\n
his verification.   In the best judgment assessment order          passed, the<\/p>\n
assessing authority has quantified the tax liability of the petitioner in a sum<\/p>\n
of Rs.13,26,448\/- merely on the ground that the assessee had failed to file<\/p>\n
its annual returns and also failed to produce the books of accounts in spite<\/p>\n
of service of the pre-assessment notice.\n<\/p>\n
              (6) It appears that there was revenue recovery proceedings<\/p>\n
initiated by the department for realisation of the tax due under the Act. It<\/p>\n
is informed to us by the learned counsel appearing for the petitioner that<\/p>\n
aggrieved by the orders of assessment passed for the assessment year in<\/p>\n
question, the assessee had filed an appeal before the first appellate<\/p>\n
authority.   A writ petition also came to be filed before this Court, inter<\/p>\n
alia, questioning the revenue recovery proceedings initiated by the<\/p>\n
department for realisation of the tax due under the Act, in view of the<\/p>\n
pendency of the first appeal before the first appellate authority. It is<\/p>\n
informed to us by the learned counsel appearing for the petitioner that this<\/p>\n
S.T.Rev.No.244 of 2008
\n                                         3<\/span><\/p>\n
Court had directed the petitioner to deposit the entire amount demanded in<\/p>\n
the revenue recovery notice and further had directed the first appellate<\/p>\n
authority to dispose of the appeal said to have been filed by the assessee<\/p>\n
for the assessment year in question within a particular time.<\/p>\n
              (7)    After such remand, the petitioner could not appear<\/p>\n
before the first appellate authority after receipt of the hearing notice,<\/p>\n
mainly on the ground that the hearing had been fixed on 7.3.2007,<\/p>\n
whereas the notice came to be received by the assessee only on 9.3.2007.<\/p>\n
It appears that the petitioner had filed an application before the first<\/p>\n
appellate authority, inter alia, requesting him to grant sufficient time,<\/p>\n
since its Chartered Accountant was laid up with Chikungunia fever.<\/p>\n
              (8) The first appellate authority had disposed of the appeal<\/p>\n
without affording an opportunity of hearing to the petitioner, mainly on the<\/p>\n
ground that this Court while disposing of the writ petition filed by the<\/p>\n
petitioner had fixed a time limit within which time the appeal requires to<\/p>\n
be disposed of.\n<\/p>\n
              (9) Aggrieved by the orders passed by the first appellate<\/p>\n
authority, the petitioner was before the Tribunal in T.A.No.199 of 2007.<\/p>\n
In the said appeal the assessee had taken up several contentions including<\/p>\n
that the goods sold by the petitioner are exempted from payment of tax<\/p>\n
under the Act and further had contended that it has now prepared the<\/p>\n
annual returns and also the books of accounts which he would be in a<\/p>\n
S.T.Rev.No.244 of 2008
\n                                            4<\/span><\/p>\n
position to produce before the first appellate authority if an opportunity is<\/p>\n
given to him.\n<\/p>\n
              (10) The Tribunal has rejected both the contentions of the<\/p>\n
assessee and has disposed of the appeal by confirming the orders passed by<\/p>\n
the assessing authority and the first appellate authority. That is how the<\/p>\n
assessee is before us in this sales tax revision.<\/p>\n
              (11) In our opinion, the one and the only question that would<\/p>\n
arise for our consideration and decision is whether the assessing authority<\/p>\n
was justified in passing the best judgment assessment order?<\/p>\n
              (12) It is not in dispute, nor it can be disputed, that the<\/p>\n
petitioner company is a dealer in marine products. It is also not in dispute<\/p>\n
that for the previous assessment years, the assessee’s claim for exemption<\/p>\n
from payment of tax was accepted by the assessing authority.<\/p>\n
              (13) For the assessment year in question, the assessee had<\/p>\n
filed its monthly returns for a period of ten months, but could not file its<\/p>\n
annual returns for the reason that the assessee had closed down its<\/p>\n
business. In the monthly returns filed, the assessee had claimed exemption<\/p>\n
from payment of tax on the ground that it is a dealer in marine products<\/p>\n
and the same are exempted from payment of tax.\n<\/p>\n
              (14) The assessing authority without noticing this aspect of<\/p>\n
the matter and merely because the assessee had not filed its annual returns<\/p>\n
and also not produced the books of accounts, has proceeded to complete<\/p>\n
S.T.Rev.No.244 of 2008
\n                                           5<\/span><\/p>\n
the best judgment assessment. In our opinion, even for passing a best<\/p>\n
judgment assessment there must be a basis and it cannot be by wild<\/p>\n
imagination and presumption by the assessing authority.        In the instant<\/p>\n
case, as we see from the order passed by the assessing authority, there is<\/p>\n
no basis whatsoever for quantifying the huge tax liability payable by the<\/p>\n
assessee.    If for any reason, the assessing authority had noticed the<\/p>\n
monthly returns filed by the assessee in a proper perspective and also had<\/p>\n
taken into consideration the orders of assessment passed for the earlier<\/p>\n
assessment years, in our opinion, it would not have quantified the tax<\/p>\n
liability in a sum of Rs.13,26,448\/-.\n<\/p>\n
                (15) These aspects of the matter were brought to the notice<\/p>\n
of the Tribunal. In our opinion, the Tribunal should have remanded the<\/p>\n
matter directing the assessee to file its annual returns before the assessing<\/p>\n
authority and also to produce the books of accounts to justify the claim<\/p>\n
made in the monthly returns filed for the assessment year in question.<\/p>\n
Since that has not been done by the Tribunal, in our opinion, we cannot<\/p>\n
sustain the order passed by the Tribunal.\n<\/p>\n
                (16) In view of the above discussion and in the peculiar<\/p>\n
facts and circumstances of the case, we are of the opinion, that, the<\/p>\n
matter requires to be remanded to the assessing authority with a specific<\/p>\n
direction to the assessee company to file its annual returns within a<\/p>\n
month’s time from today before the assessing authority and also to produce<\/p>\n
S.T.Rev.No.244 of 2008
\n                                           6<\/span><\/p>\n
the books of accounts whenever it is demanded by the assessing authority<\/p>\n
for its verification. The assessing authority is directed to consider the<\/p>\n
claim of the assessee and pass a fresh order in accordance with law. Till<\/p>\n
such time, the amount deposited by the petitioner company pursuant to the<\/p>\n
direction issued by this Court will lie with the department.<\/p>\n
              (17) This revision petition is disposed of as above.<\/p>\n
              (18) Consequently, I.A.Nos.1921 of 2008 and 2068 of 2008<\/p>\n
stand rejected.\n<\/p>\n
              Ordered accordingly.\n<\/p>\n
\n
                                                       (H.L.DATTU)
\n                                                      CHIEF JUSTICE<\/p>\n
                                                      (A.K.BASHEER)
\n                                                         JUDGE
\nvns\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S Integrated Rubian Foods vs State Of Kerala on 16 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 244 of 2008() 1. M\/S INTEGRATED RUBIAN FOODS … Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY THE … Respondent For Petitioner :SRI.ALIAS M.CHERIAN For Respondent : No Appearance The Hon’ble […]<\/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-271562","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S Integrated Rubian Foods vs State Of Kerala on 16 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\/ms-integrated-rubian-foods-vs-state-of-kerala-on-16-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Integrated Rubian Foods vs State Of Kerala on 16 September, 2008 - 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