IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 ST.Rev..No. 110 of 2007() ------------------------- AGAINST THE ORDER DATED 13/06/2006 IN TA.80/2003 of S.T.A.T.ADDL.BENCH,KOZHIKODE .................... REVISION PETITIONER/RESPONDENT/REVENUE : ------------------------------------------------------ STATE OF KERALA REP.BY JT.COMMISSIONER (LAW),COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, SRI V.K. SHAMSUDEEN RESPONDENT/APPELLANT/ASSESSEE : ----------------------------------------- M/S.ALUKAS JEWELLERY, RAM MOHAN ROAD, KOZHIKODE. ADV. SRI.JOSE JOSEPH THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/02/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T.Rev. No. 110 OF 2007 -------------------------------------------- Dated this the 6th day of February, 2009 JUDGMENT Ramachandran Nair,J. The question arises for our consideration in the appeal filed by the State is whether the Deputy Commissioner can revise a best judgment assessment under Section 35 of the KGST Act, even if he finds any fresh material other than those relied on by the assessing officer in the original assessment towards proof of escapement of turnover. A Full Bench of this Court in assessee's case, ST.Rev.No.133/06, upheld the authority of the Deputy Commissioner to revise even a best judgment assessment. Following the said judgment, we allow the revision filed by the State by vacating the order of the Tribunal and by recalling the order of the Deputy Commissioner. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. ttb 2