AHAMMED HAJI Vs. SALES TAX OFFICER TELLICHERRY

JUDGEMENT

(1.) The petitioner challenges Ext. P-5 notice of the Tahsildar, the 3rd respondent, dated 8-11-1979, under the Revenue Recovery Act, in respect of Rs 35,547.52 alleged to be arrears due from the petitioner under the Kerala General Sales Tax Act for the years 1958-59 and 1962-63 This amount is claimed to be what is due under the revised assessment made pursuant to the order of the Sales Tax Tribunal setting aside the original assessment and directing reconsideration of the matter. The complaint of the petitioner is that he was not given pre assessment notice before the original assessment was revised and he had no knowledge of the revised assessment. In Ground A, the petitioner states:

(2.) R.63 of the Kerala General Sales Tax Rules, 1963, provides: "Service of summons, etc.