{"id":68515,"date":"2008-08-27T00:00:00","date_gmt":"2008-08-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-chettupuzha-mathew-sons-on-27-august-2008"},"modified":"2018-08-05T00:39:36","modified_gmt":"2018-08-04T19:09:36","slug":"state-of-kerala-vs-ms-chettupuzha-mathew-sons-on-27-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-chettupuzha-mathew-sons-on-27-august-2008","title":{"rendered":"State Of Kerala vs M\/S. Chettupuzha Mathew & Sons on 27 August, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs M\/S. Chettupuzha Mathew & Sons on 27 August, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 43 of 2003()\n\n\n1. STATE OF KERALA, REP. BY\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. CHETTUPUZHA MATHEW & SONS,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.K.I.SAGEER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :27\/08\/2008\n\n O R D E R\n                H.L.DATTU, C.J. & A.K.BASHEER, J.\n              - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                            S.T.Rev.No.43 OF 2003\n              - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                   Dated this the 27th day of August 2008\n\n                                       ORDER\n<\/pre>\n
H.L.DATTU, C.J.\n<\/p>\n
      The Revenue calls in question the correctness or otherwise of the<\/p>\n
orders passed by the Agricultural Income Tax and Sales Tax Appellate<\/p>\n
Tribunal, Additional Bench, Palakkad in T.A.144\/94 and 183\/94 dated<\/p>\n
28th May, 2001. The Revenue has framed the following questions of law<\/p>\n
for our consideration and decision. They are as under:<\/p>\n
             “When book of accounts and return are rejected<\/p>\n
      by the assessing authority and estimated addition<\/p>\n
      made on materials is it justified from the part of the<\/p>\n
      appellate authorities to interfere with the estimation of<\/p>\n
      addition made on running stock method in the light of<\/p>\n
      grave   irregularities        variation       and     compounding<\/p>\n
      committed by the assessee.\n<\/p><\/blockquote>\n
             Is not the finding of the appellate tribunal<\/p>\n
      reducing the estimation to 5 percentage of the turnover<\/p>\n
      returned unfair, arbitrary and improportionate to the<\/p>\n
      variation detected.”\n<\/p><\/blockquote>\n
S.T.Rev.No.43 OF 2003
\n                                       :: 2 ::\n<\/p>\n<\/p>\n
      2. The facts in brief are: The assessee\/respondent herein is doing business<\/p>\n
in jewellery.   The assessment year in question is 1991-1992.         The business<\/p>\n
premises of the assessee was inspected by the Intelligence Officer of the<\/p>\n
Department on 20-2-1992. After physical verification of the stock found at the<\/p>\n
time of inspection, the inspecting authority had noticed that there was 6.5 gms of<\/p>\n
new ornaments in excess than what was reflected in the stock registers and further<\/p>\n
there was a shortage of 21.8 gms of gold than what was reflected in the books of<\/p>\n
accounts. It is pertinent to notice here that the total quantity of gold sold by the<\/p>\n
assessee during that year was 6350 gms.\n<\/p>\n
      3. When it was pointed out to the assessee about the excess and shortage of<\/p>\n
old and new gold jewellery, the assessee had compounded the offence<\/p>\n
departmentally and in lieu of the prosecution proceedings.<\/p>\n
      4. The assessee had filed its annual returns before the assessing authority<\/p>\n
for the assessment year 1991-1992 and in that had conceded a total and taxable<\/p>\n
turn over of Rs.27,88,974.70.\n<\/p>\n
      5. The assessing authority, after verification of the books of accounts and in<\/p>\n
view of the shop inspection report dated 20-2-1992, had rejected the books of<\/p>\n
accounts and the returns filed by the assessee and thereafter had proceeded to<\/p>\n
complete the best judgment assessment and has estimated the sales at 4 times the<\/p>\n
running stock.\n<\/p>\n
S.T.Rev.No.43 OF 2003
\n                                        :: 3 ::\n<\/p>\n<\/p>\n
       6. Aggrieved by the quantification so made by the assessing authority, the<\/p>\n
assessee had filed the first appeal before the First Appellate Authority in<\/p>\n
S.T.A.450\/93.\n<\/p>\n
       7. The First Appellate Authority, by its order dated 27-12-93, has modified<\/p>\n
the quantification of the tax liability of the assessee by reducing it to 25% of the<\/p>\n
conceded turn over by the assessee.\n<\/p>\n
       8. The assessee and the Revenue, aggrieved by the orders passed by the<\/p>\n
First Appellate Authority had carried the matter by way of second appeal before<\/p>\n
the Tribunal in T.A.144\/94 and 183\/94 respectively. The Tribunal, in the appeal<\/p>\n
filed by the assessee, has further reduced the addition made by the assessing<\/p>\n
authority to 5% of the conceded turn over and consequently rejected the appeal<\/p>\n
filed by the State in T.A.183\/94. The correctness or otherwise of the orders passed<\/p>\n
by the Tribunal is the subject matter of this revision petition.<\/p>\n
       9. First and foremost, the orders passed by the authorities under the Act and<\/p>\n
the Tribunal is purely based on the facts. No question of law as such would arise<\/p>\n
for our consideration. The revision petition can be entertained by this court only<\/p>\n
on two grounds. Firstly, if the Tribunal has failed to decide the question of law or<\/p>\n
has erroneously decided the question of law. At this stage, we also intend to add,<\/p>\n
if the finding of fact arrived at by the Tribunal which is the last fact finding<\/p>\n
authority is a perverse one, then also it will be a question of law which can be<\/p>\n
S.T.Rev.No.43 OF 2003
\n                                        :: 4 ::\n<\/p>\n
\nlooked into by this court in exercise of its power under Section 41 of the Act.<\/p>\n
       10. The facts which have narrated would clearly demonstrate that the<\/p>\n
estimation has been made by the assessing authority while quantifying the liability<\/p>\n
for the assessment year 1991-1992 on the basis of the best judgment assessment.<\/p>\n
       11. The First Appellate Authority and the Tribunal has scaled down the<\/p>\n
additions made by the assessing authority. All these has been done purely based<\/p>\n
on the facts pleaded by the assessee and countered by the Sale Tax representatives.<\/p>\n
In our opinion, no question of law as such would arise for our consideration and<\/p>\n
decision. Therefore, while affirming the finding of the Tribunal, we reject this<\/p>\n
revision petition.\n<\/p>\n
       12. Consequently, I.A.No.54 of 2008 stands dismissed.<\/p>\n
       Ordered accordingly.\n<\/p>\n<\/p>\n
                                                           (H.L.DATTU)
\n                                                         CHIEF JUSTICE<\/p>\n
                                                         (A.K.BASHEER)
\n                                                                JUDGE
\njes<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs M\/S. Chettupuzha Mathew & Sons on 27 August, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 43 of 2003() 1. STATE OF KERALA, REP. BY … Petitioner Vs 1. M\/S. CHETTUPUZHA MATHEW & SONS, … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.K.I.SAGEER The Hon’ble the […]<\/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-68515","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs M\/S. 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