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1993 DIGILAW 287 (KER)

R. RANGANATHAN v. STATE OF KERALA.

1993-06-21

K.P.BALANARAYANA MARAR, K.S.PARIPOORNAN

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JUDGMENT K. S. PARIPOORNAN, J. - 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. 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. We find from the annexures to the tax revision cases, that the payments stated to have been made exceed the admitted tax due for both the years. There is nothing to show that the details contained in the annexures are in any way wrong. All the payments are made by cheques. There has been no proper verification of the details contained in the annexures. We do not know as to how the Appellate Tribunal has stated in paragraph 3 of the order that the total amount paid for both the years is less than the admitted tax. The facts stated in paragraph 3 of the order is misleading. We are satisfied that in the absence of particulars, in the order of the Appellate Tribunal, and the assessment records and the files, it will be unfair and unreasonable to reject the case of the assessee in limine. The Appellate Tribunal had a duty to give the details of the various payments and to show how the total amount of tax paid by the assessee, especially in a case where the payments were made by cheques, is less than the admitted tax due. This has not been done. The order of the Appellate Tribunal is vague and of a sweeping nature. It discloses an error of law. We are of the view that the Appellate Tribunal should be directed to look into the matter over again in the light of the annexures appended to the tax revision cases. 4. This has not been done. The order of the Appellate Tribunal is vague and of a sweeping nature. It discloses an error of law. We are of the view that the Appellate Tribunal should be directed to look into the matter over again in the light of the annexures appended to the tax revision cases. 4. We, therefore, set aside the common order passed by the Appellate Tribunal dated June 8, 1990, for the years 1978-79 and 1979-80, and direct the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam to restore the appeals to file and decide the matter afresh in accordance with law. The details of the annexures, appended to the tax revision cases, shall be forwarded by the Government Pleader to the Appellate Tribunal for its perusal and adjudication. 5. The tax revision cases are allowed. Petitions allowed.