IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY FRIDAY, THE 26TH NOVEMBER 2010 / 5TH AGRAHAYANA 1932 ST.Rev..No. 245 of 2010() ------------------------- AGAINST THE ORDER DATED 16/01/2010 IN TA.63-71/2008 of COMMR.KERALA AGR.IT & STAT,TVM. .................... PETITIONER ------------------------------ KERALA WATER AUTHORITY, P.H.DIVISION, KOLLAM,REP.BY THE EXECUTIVE ENGINEER BY ADV. SRI.V.CHITAMBARESH, SENIOR ADVOCATE SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD SRI.C.A.ANOOP RESPONDENT: --------------- STATE OF KERALA, REP.BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT,THIRUVANANTHAPURAM BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 26/11/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... S.T. Rev. No.245 of 2010 .................................................................... Dated this the 26th day of November, 2010. JUDGMENT Ramachandran Nair, J. Revision case is filed by Kerala Water Authority which is a statutory body under the control of the Government. The Kerala Water Authority as such is assessed for sales tax by the Sales Tax Officer, Ist Circle, Trivandrum. Even though the unit at Kollam which has filed this revision has got a separate registration from 2000 onwards, the Assessing Officer has made assessment this year for the period from 1989-90 to 1999-2000 for the reason that it had transactions attracting tax during those years i.e. for period prior to taking separate registration for the unit at Kollam. Even though the Tribunal has remanded the cases for reconsideration by the Assessing Officer, counsel for the petitioner submitted that inspite of a certificate obtained and produced from the Assessing Officer at Trivandrum, the Assessing Officer at Kollam declined exemption. Annexure-A certificate produced by the petitioner in this court specifically states that S.T. Rev. 245/10 2 assessment of the Kerala Water Authority as a whole is done upto the year 1999-2000 by the Sales Tax Officer, First Circle, Trivandrum. In the circumstances, we do not find any justification for proposing separate assessment for a unit for any period prior to 1999-2000. However, it is for the officer at Kollam to forward details of any turnover or tax liability that is available with him for the Kollam unit, to the Sales Tax Officer, Trivandrum, for him to recheck the assessments completed and verify whether there is any escapement for him to bring to tax any escaped turnover which is the procedure open to the department to bring to tax escapement. S.T. Revision case is disposed of by modifying the Tribunal's order as above. If revised assessment is issued by the officer ignoring the certificate issued by the Sales Tax Officer, Trivandrum, he will cancel the same in rectification proceedings based on this judgment. Petitioner will produce copy of this judgment before the Officer at Kollam for compliance. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms