IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 11TH JUNE 2008 / 21ST JYAISHTA 1930 S.T.Rev.No.114 of 2008 ------------------------------------- (AGAINST THE ORDER DATED 27.9.2007 IN T.A.NO.199/2006 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM --- REVISION PETITIONER/RESPONDENT/APPELLANT/ASSESSEE:- ------------------------------------------------------------------------------------------- M/S.AISWARYA BEVARAGES & CO., CHUMATHARA, THIRUVALLA, REPRESENTED BY EMMANUEL MATHEW, MANAGING PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENT/APPELLANT/RESPONDENT/REVENUE:- ----------------------------------------------------------------------------- STATE OF KERALA. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 11/06/2008, ALONG WITH S.T.REV.NOS.118/2008 & 122/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------------------ S.T.Rev.Nos.114, 118 & 122 of 2008 ------------------------------------------------------- Dated, this the 11th day of June, 2008 O R D E R H.L.Dattu, C.J. Sri.Muhammed Rafiq, learned Government Pleader is directed to take notice for the respondents. 2. Though the matter is listed for admission, by consent of the learned counsel for the parties to the lis, the matter is taken up for final hearing, since the issue involved in these cases is covered by a decision of this Court. 3. In these tax revision cases we are concerned with the assessment years 2001-2002, 2002-2003 and 2003-2004. 4. The assessee has filed these revision petitions being aggrieved by the orders passed by the Sales Tax Appellate Tribunal in T.A.No.199/2006 dated 27-9-2007 and T.A.Nos.200/2006 and T.A.No.151/2006 dated 24-10-2007. 5. The assessee has framed the following questions of law for our consideration and decision. They are as under: “A. Whether on the facts and in the circumstances of the case has not the Appellate Tribunal erred in sustaining the levy of interest under section 23 (3A) of the KGST Act? S.T.Rev.Nos.114, 118 & 122 of 2008-2- B. Is not finding of the Appellate Tribunal erroneous in view of the principles laid down by the Hon'ble Supreme Court in Maruthi Wire Industry's Case (2001) 122 STC 410 and this Hon'ble Court in P.K.Damodaran Vs. State of Kerala (2004) 138 STC 442? 6. In the instant case, the assessing authority, while completing the assessment for the assessment years in question had levied interest under Section 23 (3) of the Kerala General Sales Tax Act (“Act” for short). The said levy was questioned by the assessee before the first appellate authority. The first appellate authority has granted relief to the assessee. 7. The Revenue being aggrieved by the said order passed by the first appellate authority had carried the matter by way of second appeal before the Tribunal. The Tribunal has sustained the levy of interest imposed by the assessing authority not under Section 23 (3) but under Section 23 (3A) of the Act. 8. Aggrieved by the orders passed by the Tribunal, the assessee is before us in these tax revision cases. 9. In our view the questions of law framed by the assessee is fully answered by this Court in the case of M/s.Chandramani Traders Vs. State of Kerala (STRV.No.339 of 2003) disposed of on 7th April, 2008. Following the observations made therein, the questions of law framed by the S.T.Rev.Nos.114, 118 & 122 of 2008-3- assessee requires to be answered against the assessee and in favour of the Revenue. Accordingly, while rejecting the revision petitions, we confirm the orders passed by the assessing authority who has levied interest under Section 23 (3) of the Act. 10. In view of the order passed in the tax revision petitions, all pending interlocutory applications are closed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS/DK