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,
                      ...  Petitioner

                        Vs



1. THE SALES TAX OFFICER,
                       ...       Respondent

2. THE APPELLATE ASSISTANT COMMISSIONER,

3. STATE OF KERALA,

                For Petitioner  :SRI.S.RAMESH BABU

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :31/10/2008

 O R D E R
                      C.N.RAMACHANDRAN NAIR, J.
                 ....................................................................
                            W.P.(C) No.22835 of 2005
                 ....................................................................
                 Dated this the 31st day of October, 2008.

                                        JUDGMENT

The order under challenge is the one issued by the appellate authority

modifying luxury tax assessment in respect of the lodge building of the

petitioner. I heard counsel appearing for the petitioner and Government

Pleader appearing for the respondents.

2. The petitioner did not maintain proper books of accounts and

consequently collected rent was not bifurcated between collection from air

conditioned rooms and from non-air conditioned rooms. When the matter

was taken up in appeal, the appellate authority granted modification by

allowing 25% of the collection as exempted from 7.5% turnover. I do not

think there is any scope for modification by this court because in the

absence of proper books of accounts, statutory authorities could make only

estimate on a rational basis. The W.P. is therefore devoid of any merit and

is dismissed.

C.N.RAMACHANDRAN NAIR
Judge
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