STATE OF KERALA Vs. HARRISON MALAYALAM LTD

JUDGEMENT

(1.) ALL these Sales Tax Revisions arise out of a common order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam dated 15.05.2009 rendered in seven Tax Appeals. The appeals relate to various assessment years, commencing from 2001-2002 to 2004-2005 of the same assessee, i.e. M/s.Harrisons Malayalam Ltd.

(2.) FOR the said assessment years, the respondent-assessee filed returns. The assessing authority, on examination of the returns, came to the conclusion that there was a short payment of the tax due with reference to each of the assessment years and, therefore, opined that the assessee is bound not only to pay the balance of the tax, but also to pay interest on such delayed payment of tax.

(3.) THE respondent is served in all these cases. THE respondent vehemently contesting the delay condonation petitions. In substance, the objection of the respondent is that the last date of limitation for filing of the instant revisions expired on 27.10.2009. As on that date, the law laid down by this Court in (2004) 12 KTR 133 was good law, but came to be overruled by the decision in 2010 (1) KLT 786 on 16.12.2009, i.e. some 50 days after the expiry of the period of limitation in each of these cases. THE learned counsel for the respondent, therefore, argues that a subsequent judicial declaration laying down the correct position of law of is not a ground for condoning the delay in preferring an appeal or revision. THE learned counsel in support of his submission relied on the decision of the Supreme Court in Golak Nath v. State of Punjab [AIR 1967 SC 1643]. THE learned counsel relied upon certain passages of the judgment of Chief Justice K.Subba Rao dealing with the prospective overruling of the various Constitutional amendments which were in challenge before the Supreme Court. We are of the opinion that the reliance on the said decision is wholly misconceived in the instant case.