K P NAZEER Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE revision applications filed under section 41 of the kerala General Sales Tax Act, 1963 (in short "the Act") relate to a common judgment passed by the Kerala Sales Tax Appellate Tribunal, Additional bench, Kozhikode (in short "the Tribunal" ). The dispute relates to assessment year 1986-87. Tribunal adjudicated two appeals; one relating to the act and the other relating to the Central Sales Tax Act, 1956 (in short "the Central Act"); both in respect of aforesaid assessment year. The only point adjudicated by the Tribunal related to liability of the petitioner, who claimed to have retired from the partnership, M/s. Keyem Traders with effect from April 1, 1985. Appeals had been filed by the State before the Tribunal against the adjudication by the Deputy Commissioner of Appeals, Kozhikode [in short "the dy. C. (A)"] holding that there was material to show that assessee-petitioner had retired from the partnership with effect from April 1, 1985.

(2.) IN a nutshell factual position as projected by the assessee is as follows : Assessee based his claim on a deed of release and re-constitution of partnership purported to have been executed at the time of retirement to contend that he had retired from the partnership with effect from april 1, 1985. Revenue's stand was that intimation in a particular manner as prescribed under the Kerala General Sales Tax Rules, 1963 (in short "the rules") was required to be given in case a claim of retirement is made and same had not been given. Therefore, it was concluded that the plea of retirement was just a ruse to get over liabilities of the firm which were substantial.

(3.) SIMILAR view was also expressed in Narbada Prasad v. Chhaganlal AIR 1969 SC 395, Parmar Himatsingh Jugatsingh v. Patel Harmanbhai narsibhai AIR 1974 SC 951 and Birad Mal Singhvi v. Anand Purohit AIR 1988 SC 1796.