GANGADHAKAN Vs. ADDL SALES TAX OFFICER

JUDGEMENT

(1.) The contention which is urged before me is that a tax assessed and levied under S.18 of the Kerala General Sales Tax Act, 1963, cannot be collected. The petitioner's counsel points out that S.18 is it originally stood read as follows:

(2.) To accept this argument would reduce S.18 to a legislative exercise in futility, which it cannot be. If the legislature intended to assess and levy tax, it also intended to collect the tax levied. That intention is clear from S.23 and 16. S.23 says: