S UNNIKRISHNAN Vs. STATE OF KERALA

JUDGEMENT

(1.) ASSESSEE is the revision petitioner. The revision is filed against the order of the Sales Tax Appellate Tribunal, Thiruvananthapuram dated September 15, 1999 in T. A. No. 28 of 1994. Revision-petitioner is a dealer in jewellery. For the assessment year 1991-92, he filed a return for a total turnover of Rs. 18, 88, 058 and the taxable turnover was Rs. 18, 74, 739. On the ground of alleged stock variation consequent on two inspections on august 9, 1991 and January 4, 1992, the turnover was estimated and enhanced to rs. 58, 57, 130 by the assessment order dated November 30, 1992.

(2.) THE revision petitioner filed appeal against the best judgment assessment on various grounds including the illegality of the excessive nature of the estimate. While the appeal was pending, the Deputy commissioner of Agricultural Income-tax and Sales Tax, Kollam, invoked suo motu power, under section 35 of the Kerala General Sales Tax Act, 1963 stating that the estimation of turnover in the assessment is low considering the quantum of suppression which in his view comes to Rs. 29, 26, 734 as against Rs. 16, 20, 415 arrived at by the assessing authority. Petitioner submitted that a mere change of opinion by a different authority as to the quantum of estimate of suppression cannot be a ground for suo motu revision, particularly when the appeal was pending. THE Deputy Commissioner rejected the objection and set aside the assessment and remanded the case to the assessing authority for fresh disposal.