M/S.Lourdes Matha Cashew Industries v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY WEDNESDAY, THE 17TH DAY OF JUNE 2015/27TH JYAISHTA, 1937 O.T.Rev.No. 80 of 2015 ----------------------------- AGAINST THE ORDER IN TAVAT 439/2010 of KVAT APPELLATE TRIBUNAL DATED 07-02-2015 REVISION PETITIONER/APPELLANT/ASSESSE:
M/S.LOURDES MATHA CASHEW INDUSTRIES PUTHUR BY ADVS.SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT (TAXES) SECRETARIAT, THIRUVANANTHAPURAM 695 001 R BY GOVERNMENT PLEADER SRI.LIJU STEPHEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17-06-2015, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
O.T.Rev.No. 80 of 2015 APPENDIX PETITIONER'S ANNEXURES:
ANNEXURE 1: A PHOTOCOPY COPY OF THE PENALTY ORDER DATED 15.11.2008.
ANNEXURE 2: A PHOTOCOPY OF THE APPELLATE ORDER DATED 28.6.2010 PASSED BY THE DEPUTY COMMISSIONER (APPEALS).
ANNEXURE 3: A PHOTOCOPY OF THE MODIFIED PENALTY ORDER DATED 3.9.2012.
ANNEXURE 4: A PHOTOCOPY OF THE ORDER PASSED BY THE HON'BLE VAT APPELLATE TRIBUNAL DATED 7.2.2015.
// TRUE COPY // P.A. TO JUDGE
ANTONY DOMINIC & SHAJI P. CHALY, JJ.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - O.T.Rev.No.80 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of June, 2015
JUDGMENT
Antony Dominic, J.
The revision is filed challenging the order of the Tribunal dismissing T.A.(VAT)439/10. The petitioner/assessee is a dealer in cashew and he was levied penalty under Section 67(1) of the KVAT Act estimating the outturn of cashew nut per bag at 23 Kgs. This was reduced by the first appellate authority by 21 kgs per bag and this order was confirmed by the Tribunal. It is in this background, this revision is filed.
2. We heard the counsel for the petitioner and the learned Government Pleader.
3. The only question that raises for consideration and which was alleged before the Tribunal was also regarding the correctness of the same. Admittedly, there was no stock register recording the production of cashew. It was in such circumstances that adopting the industrial practice the Intelligence Officer has fixed the outturn of cashew nut per bag at 23
O.T.Rev.No.80 of 2015 : 2 :
Kgs.. The first appellate authority reduced the same by 21 Kgs. and this order was confirmed by the Tribunal.
4. In such circumstances, we do not find any reason to interfere with the matter. Revision fails and it is accordingly dismissed. Sd/- ANTONY DOMINIC JUDGE Sd/- SHAJI P. CHALY JUDGE jes