HAJEE MOHAMMED Vs. ASST COMMR OF SALES TAX

JUDGEMENT

(1.) The petitioner challenges Ext. P1 order of the 1st respondent dated 30-3-1977 and Ext. P3 order of the 2nd respondent dated 9-8-1977. Ext. P1 was made under R.31 of the Kerala General Sales tax Rules, 1963 ('the Rules'), calling upon the petitioner to pay the penalty in terras of S.23(3) of the Kerala General Sales tax Act, 1963 ('the Act'). Ext. P1 was affirmed by Ext. P3.

(2.) According to the petitioner, no penalty for non payment of tax as per the provisional assessment can be imposed subsequent to the completion of the final assessment, and in any case an order imposing penalty has to be preceded by a show cause notice

(3.) For the year 1973-74, a pre assessment notice dated 20-9-1973 was served on the petitioner. This was challenged in O. P. No. 3496 of 1973 and an interim order of stay of collection of tax was obtained. The O. P. was dismissed by judgment dated 14-2-1975. A provisional order of assessment for the year 1973-74 had been served on the petitioner on 18-10-1973. On 14-4-1975 the final order of assessment was passed. The tax due as per the final order of assessment was paid in full on 16-1-1976 Subsequently Ext. P1 dated 30-3-1977 levying penalty for non payment of tax as per the provisional assessment in terms of R.31 was issued to the petitioner.