IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 31ST OCTOBER 2008 / 9TH KARTHIKA 1930 WP(C).No. 22835 of 2005(R) -------------------------- PETITIONER(S): --------------- ZUHARA HARIS, MANAGING PARTNER, CRYSTAL HOUSE, INDIRA GANDHI ROAD, KOZHIKODE-673 004. BY ADV. SRI.S.RAMESH BABU SRI.P.RAVINDRA NATH RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, WC & LT KOZHIKODE. 2. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF STATEMENT. P2: TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 1995-96. P3: TRUE COPY OF ORDER DT.9.8.2004. P4: TRUE COPY OF APPELLATE ORDER FOR THE YEAR 96-97. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.22835 of 2005 .................................................................... Dated this the 31st day of October, 2008. JUDGMENT The order under challenge is the one issued by the appellate authority modifying luxury tax assessment in respect of the lodge building of the petitioner. I heard counsel appearing for the petitioner and Government Pleader appearing for the respondents. 2. The petitioner did not maintain proper books of accounts and consequently collected rent was not bifurcated between collection from air conditioned rooms and from non-air conditioned rooms. When the matter was taken up in appeal, the appellate authority granted modification by allowing 25% of the collection as exempted from 7.5% turnover. I do not think there is any scope for modification by this court because in the absence of proper books of accounts, statutory authorities could make only estimate on a rational basis. The W.P. is therefore devoid of any merit and is dismissed. C.N.RAMACHANDRAN NAIR Judge pms