P P SONS Vs. STATE OF KERALA

JUDGEMENT

(1.) WHEN C. M. P. 9723 of 1991 in O. P. 5962 of 1991, C. M. P. 9997 of 1991 in O. P. 6106 of 1991, C. M. P. 10613 of 1991 in O. P. 6424 of 1991 and C. M. P. 11100 of 1991 in O. P. 6666 of 1991 came up for orders, learned counsel appearing on either side wanted the original petitions to be heard and disposed of. Accordingly I heard them at length. O. P. 6831 of 1991, which came up for admission, also relates to the issue raised in the other petitions. So, the learned counsel representing the petitioner wanted that petition also to be disposed of along with the abovementioned petitions. In these circumstances, I am disposing of all these petitions by a common judgment.

(2.) O. P. 5962 of 1991, by agreement of counsel, is treated as the main original petition. I am referring to the facts and documents as stated and marked in that original petition.

(3.) THE main argument advanced by the petitioners is that by S. R. O. 504/89 a blanket exemption from sales tax on sale of poultry feed and cattle-feed was granted by the Government. That exemption has not been validly revoked or varied by another notification under section 10 of the Kerala General Sales Tax Act. THErefore the exemption granted by S. R. O. 504/89 still continues to be in force. Consequently petitioners were not entitled to collect sales tax on the sale of poultry feed and cattle-feed. THEy did not in fact collect sales tax on such sale. So, in the return filed subsequent to the expiry of the accounting year 1990-91, they did not include the turnover on sale of poultry feed and cattle-feed. That will not in any way result in suppression of account. Consequently they are not liable for the penalties under section 45a of the Act. Steps have new been taken by the respondents to impose penalty on them under section 45a of the Act for not showing the turnover on sale of poultry feed and cattle-feed in their returns. This is not sanctioned by law. It is also contended that petitioners should not be made liable for any penal action for not showing the turnover of the sale of poultry feed and cattle-feed in their accounts for the accounting year 1991-92.