ABRAHAM MATHAI vs STATE OF KERALA — C.A. No. 9301/2003
Case under Section XI-B. Status: Disposed.
CNR: SCIN010051182003
Filing Date
05-Mar-2003
Registration No
C.A. No. 9301/2003
Diary Number
5118/2003
Order Date
11-Dec-2013
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 17-Jun-2026
Acts & Sections
Petitioner(s)
-
1.ABRAHAM MATHAI
Respondent(s)
-
1.STATE OF KERALA
Adv. RAMESH BABU M. R.
Case History
Case Summary: Abraham Mathai v. State of Kerala (C.A. No. 9301/2003) Abraham Mathai, an arrack dealer, challenged a tax reassessment for 1991-92 after inspectors found 620.95 litres of sealed arrack missing and equal quantity of unsealed arrack present. The assessing authority rejected his explanation that bottles were merely transferred into smaller containers and estimated suppressed turnover at six times the detected quantity, imposing substantial tax demands. The First Appellate Authority reduced this to three times, and the Tribunal and High Court upheld the modified assessment. The Supreme Court dismissed his appeal on December 11, 2013, finding no error in the lower authorities' decisions. This case analysis is maintained by casestatus.in based on publicly available court records.
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