IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH JULY 2009 / 15TH ASHADHA 1931 ST.Rev..No. 128 of 2009() ------------------------- TA.203/2005 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER ------------------------- M/S.RAM BAHADUR THAKUR LIMITED, SIDDHARTH BUILDING,MARAR ROAD,WILLINGDON ISLAND, COCHIN-682003,REPRESENTED BY D.D.SINGH,CHIEF EXECUTIVE (TAXATION & FINANCE). BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- STATE OF KERALA. GOVERNMENT PLEADER SRI.MOHAMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/07/2009, ALONG WITH STRV NO. 119 OF 2009 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM ----------------------------------------------- S.T. Revision Nos.128 and 119 of 2009 ------------------------------------------------------- Dated this the 6th day of July, 2009 O R D E R ---------------------- Ramachandran Nair,J. Heard the counsel for the petitioner and Government Pleader. The assessments involved are for the years 1998-99 and 1999-2000. Ex parte of assessments were completed on account of non production of books of accounts. However, in the first appeal assessment was substantially confirmed against which second appeals were filed before the Tribunal. The assessee explained before the Tribunal the reasons for non production of books of accounts and offered to produce the books of accounts before the Assessing Officer. Tribunal accepted the same and remanded the matter against which these revisions are filed. 2. The counsel for petitioner contended that there is dispute among the Directors of the company and therefore production of books of accounts may be difficult even in remand proceedings. Therefore the petitioner wants assessments on estimation of turnover on a reasonable basis. Since this issue STRV.128 & 119/09 2 was not raised before the Tribunal and decided by them revisions cannot be entertained by this Court because this question does not arise from the Tribunal's orders. The STR cases are therefore dismissed. However, since the assessments are set aside and remanded by the Tribunal we feel petitioner's contention for assessment based on estimation of turnover on reasonable basis can be raised in assessment, if they are not able to produce books of accounts. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE. okb