IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 18TH JUNE 2008 / 28TH JYAISHTA 1930 ST.Rev..No. 66 of 2006 ----------------------------------------- TA.No.63/2004 OF KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE (ORDER DATED 15-4-2005) .................... REVISION PETITIONER/ASSESSEE: --------------------------------------------------- M/S.N.M.FURNITURE, VIDYA NAGAR, KASARAGOD. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN. RESPONDENT: REVENUE: ------------------------------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 18/06/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------------------ S.T.Rev.No.66 of 2006 ------------------------------------------------------- Dated, this the 18th day of June, 2008 O R D E R H.L.Dattu, C.J. Though in sales tax provision there is nothing like a small or a big dealer, keeping in view the annual turnover declared by the petitioner, we intend to call the petitioner a small timer since the annual return filed by it was less than Rs.75,000/-. 2. A shop inspection was conducted by the assessing authority. He had noticed a suppression of a sum of Rs.6,000/-. When it was brought to the notice of the assessee, he had compounded the offence departmentally by paying a sum of Rs.1,000/-. The shop inspection report is made use of by the assessing authority to make an addition of 22 times the suppressed turnover and accordingly has quantified the tax liability in a sum of Rs.1,30,000/-. 3. The orders passed by the assessing authority is confirmed by the appellate authority as well as by the Tribunal. That is how the assessee is before us in this tax revision case. 4. After hearing Sri.V.P.Narayanan, learned counsel STRV No66/2006 -2- appearing for the assessee and Sri.Vinod Chandran, learned Government Pleader appearing for the Revenue, we are of the view that the addition made by the assessing authority is on a higher side/excessive. Therefore, in the ends of justice, we intend to reduce the additions made by the assessing authority while quantifying the tax liability for the assessment year 1999-2000 and round it up to Rs.10,000/- as the tax liability payable by the dealer for the assessment year 1999-2000. The assessee shall pay the aforesaid amount in three equal monthly instalments, if it is not already paid. The orders passed by us shall not be treated as a precedent in any other case. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS STRV No66/2006 -3-