MASTER CABLES PVT LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Leave granted.

(2.) Legality of a notice issued by the Deputy Commissioner of Commercial Taxes, Kollam vis-a-vis the provisions of the Kar Vivad Samadhan Scheme, 1998 (for short "the Scheme") framed under the Finance Act, 1998 is in question in this appeal which arises out of a judgment and order dated 3-8-2006 passed by a Division Bench of the Kerala High Court.

(3.) Appellant is engaged in business of manufacture and sale of insulated electrical cable. It is registered under the Kerala General Sales Tax Act, 1963 (for short "the Act"). Assessment proceedings in respect of the assessment years 1995-96 and 1996-97 were completed relying upon or on the basis of the books of accounts maintained by it. An inspection, however, was carried out in the premises of the appellant. Certain amount of unaccounted production and sale of goods was found.