{"id":95742,"date":"2009-08-12T00:00:00","date_gmt":"2009-08-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nithin-jose-vs-state-of-kerala-on-12-august-2009"},"modified":"2018-03-11T21:53:17","modified_gmt":"2018-03-11T16:23:17","slug":"nithin-jose-vs-state-of-kerala-on-12-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nithin-jose-vs-state-of-kerala-on-12-august-2009","title":{"rendered":"Nithin Jose vs State Of Kerala on 12 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Nithin Jose vs State Of Kerala on 12 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 78 of 2009()\n\n\n1. NITHIN JOSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n                For Petitioner  :DR.K.B.MUHAMED KUTTY (SR.)\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :12\/08\/2009\n\n O R D E R\n     C.N.RAMACHANDRAN NAIR &amp; C.K.ABDUL REHIM, JJ.\n                    -----------------------------------\n\n              S.T.Revn. Nos.78, 83 and 84 of 2009\n\n                   --------------------------------------\n\n              Dated this the 12th day of August, 2009\n\n                              O R D E R\n<\/pre>\n<p>                            &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>Ramachandran Nair,J.\n<\/p>\n<p>     These Sales Tax Revision cases are filed against order of<\/p>\n<p>Tribunal sustaining sales tax assessments for the years 2001-02,<\/p>\n<p>2002-03 and 2003-04. The petitioner&#8217;s case is that though he<\/p>\n<p>was doing business in packing materials from 1996-97 onwards,<\/p>\n<p>he closed the business in 2000 and joined for higher studies in<\/p>\n<p>Management. However since his accountant was to close the<\/p>\n<p>business and cancel the registration, he had signed some blank<\/p>\n<p>papers which were used by the accountant for bogus<\/p>\n<p>transactions including issue of Form18 for purchase of raw<\/p>\n<p>materials in collusion with dealers of timber. The Government<\/p>\n<p>Pleader on the other hand contended that the timber dealer in<\/p>\n<p>Chalakudy namely JJ Timbers, produced Form 18 declarations<\/p>\n<p>issued by the petitioner for purchases made and based on the<\/p>\n<p>details contained in the declarations issued by the petitioner and<\/p>\n<p>produced by the dealer, petitioner&#8217;s turnover was estimated and<\/p>\n<p>assessment was made.          In fact in parallel proceedings for<\/p>\n<p>penalty, the petitioner conceded the omissions and remitted<\/p>\n<p>STRV.78,83&amp;84\/09<br \/>\n<span class=\"hidden_text\">                               2<\/span><\/p>\n<p>compounding fee at the rate of Rs.2,00,000\/- each for the first<\/p>\n<p>two years and Rs.1,35,000\/- for the last year. On going through<\/p>\n<p>the orders of the Tribunal we notice that the assessment is<\/p>\n<p>sustained basically relying on the admission made by the<\/p>\n<p>petitioner in compounding.\n<\/p>\n<p>      2.   After hearing both sides and after going through the<\/p>\n<p>records we feel some foul play may have taken place and<\/p>\n<p>petitioner would have been induced to compound the offences to<\/p>\n<p>finally settle the matter.  Senior counsel appearing for the<\/p>\n<p>petitioner contended that he has instituted proceedings against<\/p>\n<p>JJ Timbers for the fraud committed on him. In any case we do<\/p>\n<p>not want to express our opinion about the transactions between<\/p>\n<p>the petitioner and JJ Timbers or the fraud that may have<\/p>\n<p>committed by JJ Timbers against the petitioner. However we are<\/p>\n<p>not inclined to accept the argument of the learned counsel<\/p>\n<p>appearing for the petitioner that compounding should not have<\/p>\n<p>been relied on for the purpose of sustaining assessment. We<\/p>\n<p>notice that the compounding fee paid for the three years is<\/p>\n<p>Rs.5,35,000\/-. We are of the view that no one would pay such a<\/p>\n<p>huge compounding fee without any involvement in the<\/p>\n<p>transaction.    However there is nothing to indicate in the<\/p>\n<p>assessment orders that the department has made any enquiry<\/p>\n<p>STRV.78,83&amp;84\/09<br \/>\n<span class=\"hidden_text\">                                 3<\/span><\/p>\n<p>about the availability of goods with the supplier and the<\/p>\n<p>genuineness of the transaction in as much as even the<\/p>\n<p>documents used for transport was not called for from the seller.<\/p>\n<p>We therefore feel addition made to the actual turnover disclosed<\/p>\n<p>in Form 18 is not justified in this case. We therefore allow the<\/p>\n<p>revision in part by deleting the addition made to the turnover but<\/p>\n<p>by sustaining the assessment on the actual turnover collected<\/p>\n<p>from Form 18 and along with 10% towards G.P. The orders of<\/p>\n<p>the first appellate authority as well as the Tribunal will stand<\/p>\n<p>reversed to this extent. The Assessing Officer is directed to<\/p>\n<p>modify the assessment as above. We feel some clarification as<\/p>\n<p>interest is required in this case because in our view interest<\/p>\n<p>under Section 23(3A) is not payable because petitioner has not<\/p>\n<p>filed any return and department has not called for the same. In<\/p>\n<p>fact the very transaction itself is denied by the petitioner and<\/p>\n<p>according to him business was closed and Form 18 declaration<\/p>\n<p>produced by the supplier was bogus. Even though Section 23<\/p>\n<p>(3A) authorises levy of interest on the unpaid tax which is the<\/p>\n<p>difference between assessed tax and tax paid along with returns,<\/p>\n<p>we feel in this case this Section has no application because there<\/p>\n<p>is no evidence that petitioner was carrying on business on a<\/p>\n<p>regular basis and admittedly he has not filed any monthly or<\/p>\n<p>STRV.78,83&amp;84\/09<br \/>\n<span class=\"hidden_text\">                                  4<\/span><\/p>\n<p>annual return for any of the three years. In the circumstances<\/p>\n<p>we direct the officer to limit the levy of interest under Section 23<\/p>\n<p>(3) of the KGST Act for the delay in payment of actual tax fixed<\/p>\n<p>as directed above after service of notice on the petitioner along<\/p>\n<p>with assessment orders issued. We also make it clear that the<\/p>\n<p>petitioner is free to continue his proceedings initiated by him<\/p>\n<p>against the JJ Timbers or any other party and our findings in the<\/p>\n<p>revision case should not stand in the way of authority including<\/p>\n<p>court giving to any independent finding in the case between the<\/p>\n<p>parties.\n<\/p>\n<\/p>\n<p>                           C.N.RAMACHANDRAN NAIR, JUDGE.\n<\/p>\n<\/p>\n<p>                                 C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Nithin Jose vs State Of Kerala on 12 August, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 78 of 2009() 1. NITHIN JOSE, &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY THE &#8230; Respondent For Petitioner :DR.K.B.MUHAMED KUTTY (SR.) For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR [&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-95742","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>Nithin Jose vs State Of Kerala on 12 August, 2009 - 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\/nithin-jose-vs-state-of-kerala-on-12-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nithin Jose vs State Of Kerala on 12 August, 2009 - Free Judgements of Supreme Court &amp; 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