IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 ST.Rev..No. 68 OF 2011() ------------------------ TA.177/2010 OF STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/APPELLANT: --------------------------------------- CINI SINGH, M/S.SREENIVAS & CO. TIMBER DEALER, KOTTIYAM, KOLLAM. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS/RESPONDENTS: ----------------------------------- STATE OF KERALA. GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: S.T.REV.. 68/2011 APPENDIX PETITIONER'S EXHIBITS: ANNEXURE-A COPY OF ORDER ISSUED BY THE SALES TAX OFFICER-1, CHATHANNOOR. ANNEXURE-B COPY OF APPELLATE ORDER ISSUED BY THE APPELLATE ASST. COMISSIONER, KOLLAM. ANNEXURE-C COPY OF ORDER ISSUED BY THE KERALA SALES TAX APPELLATE TRIBUNAL, KOTTAYAM. // TRUE COPY // P.S. TO JUDGE. KNC/- C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = ST.REV. 68 OF 2011 = = = = = = = = = = = = DATED THIS, THE 20TH DAY OF JULY, 2011. J U D G M E N T C.N. Ramachandran Nair, J. Heard counsel for the petitioner and the Government Pleader, who took notice and argued the matter at admission stage. After hearing both sides, even though we find force in the contention of the petitioner that addition of 50% is on the higher side, we notice that the party has in the first place settled the entire liability under Amnesty Scheme. Further, the closure of business as claimed by the assessee is not seen proved before the lower authorities and in any case it is not followed by the cancellation of registration. Consequently, we do not find any merit in the S.T. Revision. It is accordingly dismissed. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-