C V M SPICES Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE petitioner is before this Court aggrieved by Exhibits P10 and P11 orders issued as against the alleged interest due under Section 23(3) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") for the assessment years 1990-91 and 1991-92. The petitioner would contend that the entire arrears due as on 1.4.1999 was settled under an amnesty scheme. The petitioner has produced Exhibit P5; the order issued under the amnesty scheme, which also include the statement of the Inspecting Assistant Commissioner, Devikulam. The statement lists out the arrears of the assessment years 1990-91 and 1991-92. Going by Exhibits P10 and P11 notices, it is seen that the demand made for the said years is only with respect to interest due under Section 23(3) of the Act and even going by the said notices, the turnover tax due has already been remitted by the petitioner. However, the turnover seen to have been remitted under Exhibits P10 and P11 does not tally with the statement given in page 3 of Exhibit P5.

(2.) WHEN the matter came up for hearing on an earlier occasion, this Court granted time of three weeks to file a counter affidavit, by order dated 6.12.2011. It is seen that no counter affidavit has been filed till date.