IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 1ST NOVEMBER 2010 / 10TH KARTHIKA 1932 OT.Rev.No. 63 of 2010() ----------------------- TA.23/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT: -------------------- M/S.SUNNY JACOB JEWLLERS GOLD HYPER MARKET MAIN ROAD,KOLLAM REPRESENTED BY THE MANAGING PARTNER, SUNNY JACOB BY ADV. SRI.C.K.THANU PILLAI RESPONDENT/RESPONDENT: --------------- STATE OF KERALA BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ALONG WITH O.T.REV. NO.64/2010 ON 01/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... C.M. Appln. No.679 of 2010 in O.T. Rev. No.63 of 2010 & C.M. Appln. No.680 of 2010 in O.T. Rev. No.64 of 2010 .................................................................... Dated this the 1st day of November, 2010. JUDGMENT Ramachandran Nair, J. The revisions are filed with inordinate delay of 477 days. During hearing of the delay condonation petitions we have considered the matter on merits also. We find that dispute is only on the turnover addition modified by the Tribunal. Admittedly irregularity was noticed in the course of inspection and the assessee compounded the offence. Addition made at four times of suppression is reduced to three times by the Tribunal. We do not find any question of law arising from the order of the Tribunal in regard to addition to the turnover based on suppression detected. Consequently there is no merit in the revision 2 cases also. We, therefore, dismiss the delay condonation petitions and also the revision petitions. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms