MOHAMMED P V Vs. STATE OF KERALA

JUDGEMENT

(1.) This revision petition is filed against the orders passed by the Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A. No. 721 of 2004 dated February 10, 2005.

(2.) THE relevant assessment year is 2001 -02. The assessee is a dealer, registered under the provisions of the Kerala General Sales Tax Act, 1963 ("the Act", for short). He is a dealer in ball pens. The assessing authority has completed the assessment. Thereafter, finding that the assessee has not accounted five inter -State purchases, the assessing authority has issued a pre -assessment notice under section 19 of the Act, proposing to reopen the assessment. The assessee could not object to the proposal made, due to his illness and, therefore, the assessing authority has completed the reassessments under section 19 of the Act. The orders so passed by the assessing authority was the subject -matter of appeal before the first appellate authority in S.T.A. No. 103 of 2004.

(3.) IT is evidenced that the lower appellate authority redressed the grievance of the appellant. However the lower assessing authority erred in his finding. But the order of the lower assessing authority was modified by the lower appellate authority. It goes without saying that the order of the lower appellate authority will render justice to the parties. Therefore the order of the lower appellate authority is confirmed. There is no error in the order of the lower appellate authority. Thus this point is answered in favour of the respondent." Being aggrieved by the orders so passed by the Tribunal, the assessee is before us in this revision petition. The assessee has framed the following questions of law for our consideration and decision. They are as under :