IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 15TH NOVEMBER 2011 / 24TH KARTHIKA 1933 ST.Rev..No. 178 of 2010() ------------------------- TA.65/2009 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP.BY DEPUTY COMMISSIONER(LAW),COMMERCIAL TAXES,ERNAKULAM. BY G.P. SRI.BOBBY JOHN RESPONDENT/APPELLANT/ASSESSEE --------------------------------- K.V.SURESH BABY,PROP:VIKAS INDUSTRIES, THAMMANAM,ERNAKULAM-682032. ADV. SRI.R.MOHANDAS FOR R SRI. R.KISHORE KUMAR (MATTANCHERRY) FOR R SRI.R.MURALIDHAR FOR R SRI.MANOJ KUMAR.M FOR R THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 15/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER DT.27.3.2006. ANNEXURE B: TRUE COPY OF ORDER OF THE DEPUTY COMMISSIONER(APPEALS) DT.23.9.2008. ANNEXURE C: TRUE COPY OF ORDER OF THE STAT DT.29.1.2010. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & K.VINOD CHANDRAN, JJ. .................................................................... S.T. Rev. No.178 of 2010 .................................................................... Dated this the 15th day of November, 2011. JUDGMENT Ramachandran Nair, J. Question raised is whether the Tribunal is justified in modifying the addition equal to the actual suppression noticed on inspection. Government Pleader contended that once suppression is detected, then the recourse open to the department is to make estimation on a rational basis. Even though in principle we agree with this contention, what we notice in this case is that inspection was after the close of the year and so much so, the Tribunal's order directing assessment of actual suppression detected during inspection does not warrant interference by us. Consequently we dismiss the S.T. Revision Case filed by the State. C.N.RAMACHANDRAN NAIR Judge K.VINOD CHANDRAN Judge pms