Kerala High Court
M/S.Narasu Coffee Co.Km Vi/229 vs State Of Kerala on 31 August, 2010
Author: K.Surendra Mohan
Bench: C.N.Ramachandran Nair, K.Surendra Mohan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 11 of 2010()
1. M/S.NARASU COFFEE CO.KM VI/229, A-1,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
For Petitioner :SRI.P.N.DAMODARAN NAMBOODIRI
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN
Dated :31/08/2010
O R D E R
C.N.RAMACHANDRAN NAIR &
K.SURENDRA MOHAN, JJ.
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ST. Rev. No.11 of 2010
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Dated this the 31st August, 2010
O R D E R
Ramachandran Nair, J.
The question raised is limitation against CST assessment for the year 1999-2000.
2. After hearing learned counsel for the petitioner and learned Government Pleader and after going through the Tribunal's order, we find that the question of limitation is not seen raised or decided by the Tribunal. The revisional jurisdiction does not authorise the High Court to enter into any finding on matters not raised before the Tribunal or decided by them. The grounds of appeal also are not produced before us to verify whether a ground on limitation was raised.
We therefore reject the revision petition leaving open the liberty to the petitioner to raise the ST. Rev. No.11 of 2010 2 issue before the Tribunal, if it is permissible in review or other proceedings.
C.N.RAMACHANDRAN NAIR JUDGE K.SURENDRA MOHAN JUDGE ma