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 12TH NOVEMBER 2008 / 21ST KARTHIKA 1930 S.T.Rev.No.242 of 2005 ----------------------------------------- T.A.NO.513/2000 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-I, ERNAKULAM - ORDER DATED 30.09.2002. (ASSESSMENT YEAR 1996-97) .................... REVISION PETIIONER/RESPONDENT/REVENUE:- ------------------------------------------------------------------------- STATE OF KERAL, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/ APPELLANT/ASSESSEE:- ------------------------------------------------------------- M/S. PARUR TOURIST HOME, ERNAKULAM. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 12/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. -------------------------------------------- S.T.Rev.No.242 of 2005 -------------------------------------------- Dated, this the 12th November, 2008 ORDER H.L.Dattu,C.J. The Revenue is before us in this revision petition, being aggrieved by the orders passed by the Sales Tax Appellate Tribunal, Additional Bench-I, Ernakulam, in T.A.No.513 of 2000 dated 30.09.2002. (2) The relevant assessment year is 1996-97. (3) The respondent-assessee is a Bar Hotel. For the assessment year in question, it had filed its annual returns, conceding a particular total and taxable turnover. The assessing authority has rejected the returns so filed and has proceeded to complete the best judgment assessment, and, in that, has estimated the taxable turnover of the respondent-assessee in a sum of Rs.43,92,720/- as against the conceded taxable turnover of Rs.34,52,989.25. (4) The assessee had carried the matter by way of first appeal before the first appellate authority, in S.T.A.No.1791 of 1999. The first appellate authority, by his order dated 8.3.2000, has rejected the appeal. (5) Questioning the correctness or otherwise of the said order passed by the first appellate authority, the assessee was before the Sales Tax S.T.Rev.242 of 2005 - 2 - Appellate Tribunal in T.A.No.513 of 2000. The Tribunal, purely based on the appreciation of the facts pleaded by the assessee and after taking into consideration the stand of the Revenue, has allowed the assessee's appeal and has issued appropriate direction to the assessing authority to modify the assessments in accordance with law and in the light of the observations made by them in the course of the order. (6) The findings and conclusions reached by the Tribunal is purely based on the appreciation of facts. On such appreciation, the Tribunal, being the last fact finding authority, has come to one conclusion. (7) Since, in our opinion, no question of law as such is involved in the decision made by the Tribunal, we cannot entertain a petition filed under Section 41 of the Kerala General Sales Tax Act, 1963 (“Act” for short), for the sole reason, that, the parameters of Section 41 of the Act is now explained by this Court in several decisions, wherein it is said, that, this Court, in exercise of its powers under Section 41 of the Act, can entertain a revision petition, provided, the Tribunal has failed to decide a question of law or has decided a question of law erroneously or if there is a perverse finding. (8) In the instant case, at paragraph 3 of the order, the Tribunal has categorically accepted the statement of the assessee and after accepting the said statement, on facts, has come to a particular conclusion. S.T.Rev.242 of 2005 - 3 - That conclusion, in our opinion, cannot be disturbed by us in exercise of the powers under Section 41 of the Act. (9) In the above view of the matter, we do not see any reason to entertain this revision petition. Therefore, the revision petition requires to be rejected and it is rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-