IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 O.T.Rev.No.103 of 2011 -------------------------------------- (AGAINST THE ORDER DATED 23.08.2011 T.A.(VAT)NO.374/2009 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM ASSESSMENT YEAR 2006-07 (JUNE, 2006) .................... REVISION PETITIONER/APPELLANT:- ---------------------------------------------------- M/S.KAVITHA AGENCIES, CHANDRANAGAR, PALAKKAD. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT/RESPONDENT:- -------------------------------------------- STATE OF KERALA. BY SENIOR GOVT. PLEADER SRI.BOBBY JOHN. THIS OTHER TAX REVISION HAVING COME UP FOR ADMISSION ON 13/12/2011, ALONG WITH O.T.REV.104/2011 & CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- O.T.REV.103 OF 2011 APPENDIX PETITIONER'S ANNEXURES:- ------------------------------------------- ANNEXURE-A - TRUE COPY OF THE ASSESSMENT ORDER ISSUED TO THE PETITIONER. ANNEXURE-B - TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, DATED 6.5.2009 ISSUED TO THE PETITIONER. ANNEXURE-C - TRUE COPY OF THE ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM IN TA (VAT) No.374/2009 (JUNE, 2006). vku/ (true copy) C.N.Ramachandran Nair & K.Vinod Chandran, JJ. ---------------------------------------------------------- O.T.Rev.Nos.103, 104, 105, 106, 107, 108, 109, 110, 111 & 112 of 2011 ------------------------------------------------------------- Dated this, the 13th day of December, 2011 ORDER C.N.Ramachandran Nair,J.: All these connected tax revisions are filed against the orders of the Tribunal rejecting appeals for the reason that the appeals are defective in as much as certified copy of the appellate orders appealed against were not produced. 2. At the admission stage, the Senior Government Pleader brought to our notice two Division Bench decisions of this Court reported in Solar Cashew v. State of Kerala, 2009 (2) KLT 486 and Balakrishnan Nair v. State of Kerala, 2007 (2) KLT SN 16 (C.No.24), where this Court held that revision to the High Court will lie, that too on the question of law against the orders of the Sales Tax Appellate Tribunal rendered in the appeals on merits. This Court held that revisions will not lie against the orders of the Tribunal declining to entertain an appeal for the reason of delay or on account of other defects, such as non-payment of admitted tax. Since the provisions of Section 63 of the Kerala Value Added Tax Act and Section 41 of the OT.Rev.103/2011 & connected cases - 2 - Kerala General Sales Tax Act are similarly worded, the position is same here also. So much so, since the Tribunal declined to entertain the appeal on account of defect, no revision will lie under Section 63 of the KVAT Act against the orders of the Tribunal. Probably, the petitioner can seek remedy before this Court in writ jurisdiction. The revisions are dismissed, leaving it open to the petitioner to seek remedy in appropriate proceedings. All pending interlocutory applications are dismissed. Sd/- C.N.Ramachandran Nair, Judge Sd/- K.Vinod Chandran, Judge. vku/131211 (true copy)