SREE KRISHNA TRADES Vs. STO

JUDGEMENT

(1.) I do not think that there has been any usurpation of judicial power by the legislature in passing the Kerala Sales Tax (Levy and Validation) Amendment Act, 1969, (Act 18 of 1969). Nor do I think that the recovery proceedings sought to be pursued against the petitioner were barred or foreclosed by reason of the prior decision of this Court in O. P. No. 1093 of 1967 evidenced by Ext. P2.

(2.) For the years 1960-61, & 1961-62 the petitioner was assessed to sales tax in respect of the turnover from coconut and copra. The order was quashed by Ext. P2 judgment on the ground that it fell outside the period covered by the Kerala Sales Tax (Levy and Validation) Act 1965 (Act 4/65) as explained in the Full Bench decision of this Court in Ananthanarayana Iyer v. State of Kerala ( 1967 KLT 141 1 . In the said decision, the Full Bench observed: