IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER & THE HONOURABLE MR. JUSTICE THOMAS P.JOSEPH TUESDAY, THE 20TH JANUARY 2009 / 30TH POUSHA 1930 R.P.No. 1299 of 2008 ---------------------------- AGAINST THE ORDER IN STRV.65/2008 Dated 29/07/2008 .................... REVIEW PETITIONER/RESPONDENT: ---------------------------------------------------- P. VINOD, CHANDINI ENTERPRISES, PUDUPPALLY STREET, PALAKKAD. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT/REVISION PETITIONER: ------------------------------------------------------- STATE OF KERALA. BY SPECIAL GOVT. PLEADER (TAXES) SRI.K.P.PRADEEP THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 20/01/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: A.K.BASHEER & THOMAS P.JOSEPH, JJ. ------------------------------------------ R.P.No.1299 of 2008 in S.T.Rev.No.65 of 2008 ------------------------------------------ Dated, this the 20th day of January, 2009 ORDER A.K.Basheer, J. The review petitioner is an assessee under the Kerala General Sales Tax Act, 1963. He seeks review of the order in S.T.Rev.No.65 of 2008 raising the following question of law: “Whether on the facts and in the circumstances of the case is not the finalization of the assessment by treating the value shown at the time of entry into the Stare in the transport documents is illegal and arbitrary as such value is shown upon compulsion only and actual purchase value is borne out by the books of accounts?” 2. Petitioner has pressed into service Annexures 1 to 6 produced along with R.P.No.1297 of 2008 in support of his plea that the above documents would show that the declaration made at the entry check post was not voluntary, but as instructed by the check post authorities. We are afraid, the above and other contentions are R.P.No.1299 of 2008 2 totally misconceived, particularly in a review jurisdiction. We do not find any merit in the review petition and accordingly it is dismissed. A.K.BASHEER (JUDGE) THOMAS P.JOSEPH (JUDGE) vns