AZAD GROUP HOTELS Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE three revisions are filed by two different assessees under the Kerala General Sales Tax Act, 1963. In T. R. C. No. 106 of 1992, filed by the assessee, the order passed by the Sales Tax Appellate Tribunal in T. A. No. 532 of 1988, dated October 3, 1991, in challenge. T. R. C. Nos. 124 and 125 of 1992 are filed by the same assessee. The challenge in these two revisions is against the common order passed by the Appellate Tribunal dated December 2, 1991 in T. A. Nos. 809 and 810 of 1989. Common questions arise for consideration in the above three tax revision cases.

(2.) WE heard counsel for the petitioner in the three revisions. Mr. Jose Joseph and also counsel for the respondent/revenue - Senior Government Pleader Mr. V. C. James. The questions posed for consideration in the above cases are as follows : T. R. C. No. 106 of 1992 : 1. Whether, on the facts and in the circumstances of the case, the levy of tax under section 5a on the petitioner is valid and sustainable ? 2. Whether section 5a is enforceable and workable on the basis of the rules framed in 1963 while section 5a was inserted only with effect from April 1, 1970 ?

(3.) ON facts, we are of the view that the Appellate Tribunal had enough materials before it to reject the accounts and sustain the best judgment assessment confirming the quantum added by the Appellate Assistant Commissioner. There is no error of law in the order of the Appellate Tribunal October 3, 1991. ON the merits also, T. R. C. No. 106 of 1992 deserves to be dismissed. We hold so.