P P JOHN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Exts.P2 and P2(a) are the revised orders of assessments issued under the provisions of the Kerala Value Added Tax Act (KVAT Act) with respect to the assessment years 2005-06 and 2006-07. Challenge against those assessments was carried up to this Court and in tax revision cases, OTR (VAT) 58/2010 and 61/2010, this Court upheld view taken by the State Appellate Tribunal. However it was clarified that the petitioner can approach the Tribunal by filing review applications with respect to factual matrix which are in dispute.

(2.) According to the petitioner a review petition was filed before the State Tribunal under Section 60 (8) of the Act, with respect to the assessment year 2006-07, and the same is pending disposal. It is also stated that along with the review petition the petitioner had filed Ext.P6 stay petition. Meanwhile, modified assessments with respect to both the years were issued by the first respondent, as per Exts.P7 and P7(a). Since there are some discrepancies with respect to the rate of tax applied, the petitioner filed Ext.P8 petition under Section 66 of the KVAT Act seeking rectification.

(3.) It is submitted by learned counsel for the petitioner that if the review petition pending before the Tribunal as well as the rectification application pending before the first respondent are allowed, there will be considerable reduction in the total liability of the petitioner. Grievance of the petitioner is that without disposal of the above said matters recovery steps are being pursued and Bank Account of the petitioner was attached on issuing garnishee order under Ext.P1.