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2014 (4) TMI 879 - KERALA HIGH COURTValidity of Revision Order – Evasion of Tax - Whether on the basis of suppression of turnover, the assessee; the second seller of goods taxable at the point of first sale, could be mulcted with the liability to pay tax, since the evasion of tax would be by the first seller – Suppression of turnover - Penalty - Held that:- What the review petitioner seeks is to review the final order passed in Revision on the basis of a penalty order passed by the Intelligence Officer is passed in total disregard to the final order passed in Revision; though the said order was specifically noticed and read by the Intelligence Officer – The matter cannot be covered under jurisdiction conferred u/s 41(7) - The review petitioner contends that he has discovered new and important facts, which were not within the knowledge of the review petitioner and hence could not be produced by him - The orders relied on, being the assessment order and the penalty order passed against the alleged first seller, were even at that point of time (i.e., at the time of filing the review), reversed in appeal and revision. The revisional order is of the year 2007 and the appellate order is of the year 2008, both long before the consideration of STR by this Court - The review petitioner then relied on a subsequent order passed by the Intelligence Officer on remand, wherein the procedure contemplated under the Act was given a complete go-by and attempt was also made to reverse the findings rendered in the final order passed by this Court in STR; which was done on the false pretext of complying with the directions of this Court to re-do the matter afresh - There is absolutely no reason to review the order passed in S.T.Rev.No.11 of 2007 - The review petition is dismissed - Decided against assessee.
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