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TMI Blog2019 (4) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... sment years 2007-08, 2008-09 and 2009-10. The appellant filed appeals challenging the assessments before the Assistant Commissioner (Appeals), Commercial Taxes, Kozhikode. But the appeals were dismissed confirming the assessments. Orders passed by the First Appellate Authority were taken up in further appeals filed before the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A (VAT) Nos.236/2016, 234/2016 and 235/2016. Through a common order passed by the Tribunal on 27.2.2018, the appeal with respect to the year 2007-08 was allowed and assessment with respect to the said year was set aside. But the Tribunal had confirmed the assessments with respect to the years 2008-09 and 2009-10. It is aggrieved by the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sri. Abdul Ashraf and the Intelligence Officer had contacted Mr. Siddique, who is the brother of Sri.Abdul Ashraf over his mobile phone, convinced him about the gravity of the case and also directed him to attend the office with relevant records, within three days. 4. The Intelligence Officer, who conducted the inspection had imposed penalty under Section 67(1) of the KVAT Act, jointly against 5 persons, M/s. M.A Abdul Ashraf, Narendra Patali, the revision petitioner herein, his wife and daughter. The contents of the order of penalty, copy of which is produced as Annexure-D, is that during the inspection it was noticed that the manufacturing unit was functioning in the premises from 2007-08 onwards. Further enquiry made at Vorkady Panc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d another person is one Ibrahim. Therefore it is found that the responsibility of the revision petitioner, his wife and daughter is well established. Hence penalty was imposed against all the five persons, including the revision petitioner, his wife and daughter. 5. The assessments impugned in the appeals were completed on the basis of the above said order of penalty. The notice requiring production of the books of accounts, was not served on any of the parties. Those notices were returned with endorsements as "unclaimed" and "addressee left". The proposal notices with respect to completion of the assessments were also returned with endorsements as "addressee left" or "not known". Thereafter, the assessments were completed with respect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner would prove that he had obtained possession of the property situated in Re-Sy.No.225/4A and that he had entered into a partnership on 22.5.2008 for starting the business in manufacturing of crackers, in Re-Sy.No.225/4A. Therefore, it would support the findings of the Assessing Authority and the First Appellate Authority. However, the Tribunal found that since the partnership deed executed by the revision petitioner is dated on 22.5.2008, the assessment with respect to the year 2007-08 is not sustainable. Hence, the assessment for the year 2007-08 is set aside and the assessment with respect to other two years were confirmed. 8. Counsel for the appellant in both these cases contended that, there is absolutely no material for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to arrive at a conclusion that the business activity found at the time of inspection was not carried on in the premises in occupation of Sri. Abdul Ashraf and Sri. Narendra Patali comprised in Re-Sy.No.225/4B. Findings are not based on any evidence or materials, which are acceptable. 9. It is pertinent to note that, the assessment is not made under Section 26 of the KVAT Act based on any allegation that the Assessing Authority has reason to believe that the appellant was carrying on business in the name of or in association with the partnership firm to which Sri. Abdul Ashraf and Sri. Narendra Patali are partners. On the otherhand, the case seems to be that, the partnership to which the revision petitioner, his wife and daughter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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