IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID MONDAY, THE 15TH DECEMBER 2008 / 24TH AGRAHAYANA 1930 ST.Rev..No. 37 of 2007() ------------------------ TA.436/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... : REVISION PETITIONER/APPELLANT --------------------------------------- M.A.JACOB, ANAND TIMBERS, OLLUR, THRISSUR. BY ADVS. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S)/RESPONDENT: --------------- STATE OF KERALA. GOVERNMENT PLEADER SRI. V. TEKCHANDFOR R THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 15/12/2008 ALONG WITH STRV NOS. 49 OF 2007 AND 68 OF 2007, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & HARUN-UL-RASHID, JJ. --------------------------------------------------------- S.T. REVISION NOS. 37, 49 & 68 OF 2007 --------------------------------------------------------- Dated this the 15th day of December, 2008 O R D E R Ramachandran Nair, J. The above Tax Revision Cases are filed against the common order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Palakkad confirming the penalty levied under Section 45A read with Section 30B(4) of the Kerala General Sales Tax Act for the assessment years 1999-2000 and 2000-2001. 2. On enquiry, the Department found that timber from Shencottai was purchased by the petitioner showing the name of M/s. Saxon Packwell which, though a registered dealer, did not have even a timber yard. However, it was found that cheques were issued by the petitioner for payment of sale consideration and consequently liability was found against the petitioner along with others. In view of the factual finding , we do not find any ground to interfere with the orders of the Tribunal confirming the S.T.REV. NOS. 37, 49 & 68/2007 2 penalty orders. The Tax Revisions are accordingly dismissed. (C.N. RAMACHANDRAN NAIR) JUDGE (HARUN-UL-RASHID) JUDGE sp/ S.T.REV. NOS. 37, 49 & 68/2007 3 C.N. RAMACHANDRAN NAIR & HAURN-UL-RASHID, JJ. S.T. REVISION NOS. 37,49 &68/2007 JUDGMENT 15th December, 2008 S.T.REV. NOS. 37, 49 & 68/2007 4