R RANGANATHAN Vs. STATE OF KERALA

JUDGEMENT

(1.) THE same assessee is the petitioner in both the revisions. THE respondent in both the revisions is the Revenue. We are concerned with the assessment years 1978-79 and 1979-80. For both the years, best judgment assessments were made against the assessee for non-production of the books of accounts. THE first appeals filed against the assessments were rejected for non-payment of admitted tax, by the Appellate Assistant Commissioner, by his common order dated December 15, 1981. THE assessee filed appeals before the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam and assailed the common order passed by the Appellate Assistant Commissioner, for both the years. THE Appellate Tribunal held that the first appellate authority was justified in not entertaining the appeals for non-payment of admitted tax in full. THE order of the Sales Tax Appellate Tribunal is dated June 8, 1990.

(2.) WE heard counsel for the revision-petitioner as also counsel for the respondent/revenue - Senior Government Pleader Mr. V. C. James. In this Court, counsel for the appellant has submitted an annexure to both the revisional memorandums, showing the details of tax paid by cheques for the assessment years 1978-79 and 1979-80. According to the details shown in the annexure in T. R. C. No. 80 of 1992, for the assessment year 1978-79, the total tax paid is Rs. 8,369. 42 and also refund adjustment order No. 2045 dated December 29, 1978 amounting to Rs. 285. 04, totaling to Rs. 8,654. 46. For the assessment year 1979-80, as per the annexure attached to T. R. C. No. 81 of 1992, the total tax paid is Rs. 7,930. 47. The payments are all made by cheques. The cheque numbers as also the dates on which the cheques were drawn are all mentioned. According to para 3 of the order of the Sales Tax Appellate Tribunal dated June 8, 1990, the amount paid for the year 1978-79 is only Rs. 7,745. 57 as against the admitted tax of Rs. 8,369. 42. According to the assessee, the payment comes to Rs. 8,654. 46 on at any rate Rs. 8,369. 42. For the assessment year 1979-80, according to the Appellate Tribunal, the total amount is only Rs. 7,026. 71 and a surcharge of Rs. 340. 26 as against the conceded tax of Rs. 7,585. 70 and surcharge of Rs. 344. 77. But, as per the annexure in T. R. C. No. 81 of 1992, the total amount paid is Rs. 7,930. 47. There is nothing to discredit the figures shown in the annexures appended to the revisional memorandums. WE requested the Government Pleader to make available to us the files, and more particularly the files from the Appellate Assistant Commissioner, to verify facts. Inspite of repeated requests, the files were not produced before us.

(3.) THE tax revision cases are allowed. Petitions allowed. .