VICTOR FERNANDEZ Vs. STATE OF KERALA

JUDGEMENT

(1.) The above M.F.A. was disposed of by us in the absebce of the counsel for the appellant. After pronouncement of the order, the counsel for appellant appeared and prayed that the matter may be posted for being spoken to to clarify and highlight certain points. We permitted him to do so. Accordingly it is posted today for hearing.

(2.) We heard learned counsel in detail as also Government Pleader. The factual basis of the case is that the original return was filed on 29-56-1982. It is alleged that the appellant reserved the right to file a revised return after ascertaining the tax due. Thereafter accordingly a revised return was filed on 10-6-1986. This was done admittedly before the assessment order was made, which was made only on 12-9-1986. It is stated by counsel for the appellant that the second return was accepted and assessment was completed after dealing with certain exemptions claimed by the appellant. Subsequent thereto after the matter became final proceedings were initiated by the department under Sec.45(A) C & D of the Kerala General Sales Tax Act, to impose penalty for the alleged non-filing of the true and correct return. Penalty was imposed despite objection. The appellant filed the quantum of penalty to just half of the amount already imposed by the assessing authority, which is equivalent to the tax assessed. Dissatisfied with the modified order the second revision was filed by the appellant before te Board of Revenue. This revision was dismissed and the order is the subject matter of this appeal before this court.

(3.) We have heard Mr.E.R.Venkiteswaran, learned counsel for the appellant, as also Mr. Georgekutty Mathew, counsel for the Revenue.