DY COMMISSIONER SALES TAX Vs. ELIAS

JUDGEMENT

(1.) The Revenue is the revision petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act (in short, the Act). We are concerned with the assessment year 1983-84. In this revision, the Revenue assails the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated 29-1-1990, rendered in Tribunal Appeal No.872 of 1986. The sole question that arises for consideration is whether an assessment made under the Act can be reopened under S.19 of the said Act on a mere change of opinion. The Tribunal answered the question in the negative. It was held that the assessment cannot be reopened merely on change of opinion of the assessing authority. This view taken by the Appellate Tribunal is assailed by the Revenue in this revision.

(2.) We heard counsel for the Revenue Mr. N. N. D. Pillai. The respondent assessee was not represented before us, though notice was served on the respondent long ago. S.19 of the Act runs as follows: