Kerala High Court
K.Ganeshan vs State Of Kerala on 3 December, 2018
Bench: K.Vinod Chandran, Ashok Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
MONDAY ,THE 03RD DAY OF DECEMBER 2018 / 12TH AGRAHAYANA, 1940
OT.Rev.No. 21 of 2017
AGAINST THE ORDER/JUDGMENT IN TA 161/2014 of
AGRL.I.T.ADDL.BENCH,KOZHIKODE
REVISION PETITIONER/S:
K.GANESHAN
SREE GANESH TIMBER & TILES, NEAR POST OFFICE,
ANNUR, PAYYANNUR , KANNUR DISTRICT.
BY ADV. SRI.HARISANKAR V. MENON
RESPONDENT/S:
STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001
BY SRI.MOHAMMED RAFIQ, SR.GP
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
03.12.2018, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
OTRev.21/2017
2
O R D E R
Vinod Chandran, J.
The Revision is filed against the order of the Tribunal, which confirmed the order passed by the Assessing Officer under Section 47(6) of the Kerala Value Added Tax Act, 2003. On interception of the vehicle, which allegedly carried benin logs, it was found that the goods carried were in fact teak logs. Though the assessee had paid advance tax, there was undervaluation insofar as the benin logs being not as valuable as teak logs. The assessee filed a Writ Petition before this Court, in which there was a direction for interim release. There was also a direction for sending the sample of the logs for verification. The College of Forestry, Kerala Agricultural University, Vellanikkara, Thrissur found the logs to be of teak and not benin. There is absolutely no question of law arising from the order of the Tribunal, which is on facts and based on the expert opinion of the College of Forestry. OTRev.21/2017 3 We do not think any interference can be caused to the order of the Tribunal. Hence this O.T.Revision stands dismissed, leaving the parties to suffer the respective costs.
Sd/-
K.VINOD CHANDRAN JUDGE Sd/-
ASHOK MENON
dkr JUDGE
OTRev.21/2017
4
APPENDIX
PETITIONER'S/S ANNEXURES:
ANNEXURE A COPY OF ORDER ISSUED BY THE SALES TAX OFFICER
(ENQUIRY), KANNUR.
ANNEXURE B COPY OF APPELLATE ORDER ISSUED BY THE DEPUTY
COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES,
KOZHIKODE.
ANNEXURE C COPY OF THE ORDER ISSUED BY THE KERALA VALUE ADDED
TAX APPELLATE TRIBUNAL, KOZHIKODE IN TA(VAT) 161/14.