{"id":71496,"date":"2007-12-14T00:00:00","date_gmt":"2007-12-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-the-cake-house-vs-state-of-kerala-on-14-december-2007"},"modified":"2016-07-30T19:24:17","modified_gmt":"2016-07-30T13:54:17","slug":"ms-the-cake-house-vs-state-of-kerala-on-14-december-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-the-cake-house-vs-state-of-kerala-on-14-december-2007","title":{"rendered":"M\/S.The Cake House vs State Of Kerala on 14 December, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.The Cake House vs State Of Kerala on 14 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. 110 of 2005()\n\n\n1. M\/S.THE CAKE HOUSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.E.P.GOVINDAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice P.N.RAVINDRAN\n\n Dated :14\/12\/2007\n\n O R D E R\n                     H.L.Dattu,C.J. &amp; P.N.Ravindran,J.\n                     -----------------------------------------------\n                          S.T.Rev.No.110 of 2005\n                     -----------------------------------------------\n                  Dated, this the 14th day of December, 2007\n\n                                       ORDER\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<p>              M\/s. The Cake House, Kalamassery is the assessee in this<\/p>\n<p>Sales Tax Revision.\n<\/p>\n<p>              (2)  The assessee questions the legality or otherwise of the<\/p>\n<p>orders passed by the Sales Tax Appellate Tribunal, Additional Bench-I,<\/p>\n<p>Ernakulam in T.A.No.418 of 2004 dated 15th October, 2004.<\/p>\n<p>              (3) 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>      (i)     Whether on the facts and in the circumstances of the<\/p>\n<p>      case the Tribunal was justified in sustaining the addition made<\/p>\n<p>      by the lower authorities.\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<blockquote><p>      (ii)    Whether on the facts and in the circumstances of the<\/p>\n<p>      case the tribunal was justified in holding that a pattern of<\/p>\n<p>      suppression was established in the case of the appellants.<\/p>\n<\/blockquote>\n<blockquote><p>      (iii)   Whether on the facts and in the circumstances of the<\/p>\n<p>      case the Tribunal was justified in holding that the petitioners<\/p>\n<p>      were maintaining duplicate copy of bills.\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<blockquote><p>      (iv)    Whether on the facts and in the circumstances of the<\/p>\n<p>      case the Tribunal was justified in passing a remark against the<\/p>\n<p>      petitioners without verifying the report of the inspecting officers.<\/p>\n<\/blockquote>\n<blockquote><p>      (v)     Whether on the facts and in the circumstances of the<\/p>\n<p>      case the appellate authority was justified in endorsing the<\/p>\n<p>      findings of the lower authorities without making an independent<\/p>\n<p>      analysis of the facts&#8221;.\n<\/p><\/blockquote>\n<blockquote><p><span class=\"hidden_text\">S.T.Rev.No.110 of 2005                      &#8211; 2 &#8211;<\/span><\/p>\n<\/blockquote>\n<blockquote><p>                 (4) The factual matrix are:<\/p><\/blockquote>\n<p>         (i) The assessee is a dealer, registered under the provisions of the<\/p>\n<p>Kerala General Sales Tax Act, 1963 (&#8220;Act&#8221; for short). He is a dealer in Cake<\/p>\n<p>and Bread. The assessment year in question is 2001-02.<\/p>\n<p>         (ii) The Inspecting Wing of the Department had inspected the business<\/p>\n<p>premises of the assessee on 20.12.2001 and on such inspection, had detected<\/p>\n<p>unaccounted sales and unaccounted purchases. The total suppression was in<\/p>\n<p>a sum of Rs.4,32,324.75.\n<\/p>\n<p>         (iii) The assessee had compounded the offence departmentally, in lieu<\/p>\n<p>of the prosecution proceedings.\n<\/p>\n<p>         (iv) The assessee had filed its annual returns, conceding a total and<\/p>\n<p>taxable turnover of Rs.45,78,782.20 and Rs.41,21,598.90 respectively. The<\/p>\n<p>assessing authority had rejected the books of accounts in view of the report<\/p>\n<p>received from the Inspecting wing of the Department. After such rejection of<\/p>\n<p>the return filed by the assessee, the assessing authority had issued<\/p>\n<p>pre-assessment notice to the assessee proposing to make an addition of three<\/p>\n<p>times of the suppressed sales and purchases. After receipt of the<\/p>\n<p>pre-assessment notice, the assessee has filed his objections, inter alia,<\/p>\n<p>bringing to the notice of the assessee that the proposal so made is contrary to<\/p>\n<p>the conceded total and taxable turnover.         The assessing authority, after<\/p>\n<p>considering the explanation so offered by the assessee, has proceeded to<\/p>\n<p>pass an order by way of best judgment assessment and in that has made an<\/p>\n<p>addition of three times the suppression detected to the total and taxable<\/p>\n<p>turnover conceded by the assessee. After such addition, has quantified the tax<\/p>\n<p>liability.\n<\/p>\n<p>         (v) The orders passed by the assessing authority is confirmed by the<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.110 of 2005                       &#8211; 3 &#8211;<\/span><\/p>\n<p>first appellate authority as well as by the Tribunal. Aggrieved by these orders,<\/p>\n<p>the assessee is before this Court in this Sales Tax Revision.<\/p>\n<p>                (5)    Before we refer to the arguments canvassed by<\/p>\n<p>Sri.E.P.Govindan, learned counsel appearing for the assessee, we intend to<\/p>\n<p>remind ourselves to the observations made by the apex Court in the case of<\/p>\n<p><a href=\"\/doc\/339441\/\">Commissioner of Sales Tax, Madhya Pradesh v. H.M.Esufali H.M.Abdulali<\/a><\/p>\n<p>[(1973) 32 STC 77]. In the aforesaid decision, the apex Court has stated as<\/p>\n<p>under:\n<\/p>\n<\/p>\n<blockquote><p>        &#8220;In estimating any escaped turnover, it is inevitable that there is<\/p>\n<p>        some guess-work. The assessing authority while making the<\/p>\n<p>        &#8220;best judgment&#8221; assessment, no doubt, should arrive at its<\/p>\n<p>        conclusion without any bias and on rational basis. That authority<\/p>\n<p>        should not be vindictive or capricious. If the estimate made by<\/p>\n<p>        the assessing authority is a bona fide estimate and is based on<\/p>\n<p>        a rational basis, the fact that there is no good proof in support of<\/p>\n<p>        that estimate is immaterial. Prima facie, the assessing authority<\/p>\n<p>        is the best judge of the situation. It is his &#8220;best judgment&#8221; and<\/p>\n<p>        not of anyone else. The High Court could not substitute its &#8220;best<\/p>\n<p>        judgment&#8221; for that of the assessing authority&#8221;.<\/p><\/blockquote>\n<p>                (6) This settled legal position is not reversed by any subsequent<\/p>\n<p>decision by the apex Court.\n<\/p>\n<p>                (7) Sri.E.P.Govindan, learned counsel appearing for the<\/p>\n<p>assessee, would submit that since the inspection was conducted by the<\/p>\n<p>Inspecting Wing of the Department on 20.12.2001, there is no justification for<\/p>\n<p>the assessing authority to have made an addition of three times the<\/p>\n<p>suppressed purchases and sales. Further it is stated that, the addition made is<\/p>\n<p>excessive and, therefore, this Court should reduce the addition so made by the<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.110 of 2005                    &#8211; 4 &#8211;<\/span><\/p>\n<p>assessing authority.\n<\/p>\n<p>              (8)     Per contra, Sri.Mohammed Rafiq, learned Senior<\/p>\n<p>Government Pleader, ably justifies the impugned order.<\/p>\n<p>              (9)     The facts are not in dispute. The Inspecting Wing of the<\/p>\n<p>Department had inspected the business premises of the petitioner nearly after<\/p>\n<p>six months from the date of commencement of the assessment year. After<\/p>\n<p>such inspection, the Inspecting Wing of the Department had detected a pattern<\/p>\n<p>of suppression of sales and purchases in a sum of Rs.4,32,324.75.               This<\/p>\n<p>inspection, as we have already noticed, was after six months from the date of<\/p>\n<p>commencement of the assessment year.\n<\/p>\n<p>              (10) After such inspection, the assessee has volunteered to<\/p>\n<p>compound the offence departmentally by paying the compounding fee, in lieu<\/p>\n<p>of the prosecution.\n<\/p>\n<p>              (11)    The assessee had filed his annual return for the<\/p>\n<p>assessment year 2001-02 and in that had conceded a total and taxable<\/p>\n<p>turnover of Rs.45,78,782.20 and Rs.41,21,598.90 respectively. The assessing<\/p>\n<p>authority has rejected the books of accounts in view of the report of the<\/p>\n<p>Inspecting Wing of the Department. The assessing authority has, thereafter,<\/p>\n<p>proceeded to complete the best judgment assessment. While doing so, the<\/p>\n<p>assessing authority has not whimsically made addition to the conceded<\/p>\n<p>turnover of the dealer.    He has taken into consideration the pattern of<\/p>\n<p>suppression by the assessee and has made an addition of three times the<\/p>\n<p>suppression detected to the total and taxable turnover conceded by the<\/p>\n<p>assessee. After such addition, has quantified the tax liability. It is his estimation<\/p>\n<p>and it is his best judgment assessment and that best judgment assessment<\/p>\n<p>should not be replaced by this Court by keeping in view the dicta of the apex<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.110 of 2005                   &#8211; 5 &#8211;<\/span><\/p>\n<p>Court in H.M.Esufali&#8217;s case.\n<\/p>\n<p>               (12) The appellate authority as well as the Tribunal also have<\/p>\n<p>taken the view that the assessing authority is justified in making an addition of<\/p>\n<p>three times the suppressed turnover detected. These are all findings of fact<\/p>\n<p>and those findings of fact cannot be disturbed by this Court in exercise of its<\/p>\n<p>powers under Section 41 of the Act.\n<\/p>\n<p>               (13) In that view of the matter, we do not find any ground to<\/p>\n<p>interfere with the orders passed by the Tribunal. Therefore, the questions of<\/p>\n<p>law framed by the assessee requires to be answered against the assessee<\/p>\n<p>and in favour of the Revenue.\n<\/p>\n<p>               (14) Consequently, I.A.No.596 of 2005 is dismissed.<\/p>\n<p>               Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                           H.L.Dattu<br \/>\n                                                          Chief Justice<\/p>\n<p>                                                        P.N.Ravindran<br \/>\n                                                             Judge<br \/>\nvku\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.The Cake House vs State Of Kerala on 14 December, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 110 of 2005() 1. M\/S.THE CAKE HOUSE, &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY &#8230; Respondent For Petitioner :SRI.E.P.GOVINDAN For Respondent : No Appearance The Hon&#8217;ble the Chief [&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-71496","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.The Cake House vs State Of Kerala on 14 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\/ms-the-cake-house-vs-state-of-kerala-on-14-december-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.The Cake House vs State Of Kerala on 14 December, 2007 - Free Judgements of Supreme Court &amp; 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