Kerala High Court
Kumarakath Ithack Souri vs The State Of Kerala on 26 June, 1961
Equivalent citations: [1961]12STC721(KER)
JUDGMENT M.S. Menon, J.
1.This is a petition under Section 15-B of the General Sales Tax Act, 1125. In order to attract the revisional jurisdiction of the High Court under that section the Appellate Tribunal should have "either decided erroneously, or failed to decide" a question of law.
2. The contention urged before us is that the Tribunal should have found that the petitioner was only a commission agent and decided the case on that basis. The order of the Appellate Tribunal makes it quite clear that it proceeded on the basis of a concession made and that no question of law was decided erroneously or failed to be decided by it. The order specifically states :
"The appellant's advocate, however, was amenable to the assessment being modified on the basis of the certificate produced by the appellant from the Indian Chamber of Commerce.
3. The rest of the order is confined to the contention of the petitioner that the rate of Rs. 140 per thousand nuts for the whole year was not proper. The Tribunal went into this contention and fixed different prices for the different periods concerned.
4. In the light of what is stated above the T. R. C. must fail and has to be dismissed. Judgment accordingly. No costs.