VIPIN T.V. Vs. COMMERCIAL TAX OFFICER, KASARAGOD

JUDGEMENT

(1.) The petitioner has filed this writ petition with the following prayers;

(2.) The petitioner, a dealer in Ujala Supreme and Ujala Stiff & Shine, is an assessee under the Kerala Value Added Tax Act, 2003, (for short 'KVAT Act') on the rolls of the 1st respondent, Commercial Tax Officer, Ettumanoor and is aggrieved by the revenue recovery steps initiated by the 2nd respondent for collection of arrears due for the year 2011-12.

(3.) The assessment for the year 2011-12, in respect of the petitioner under Sec. 25(1) of the KVAT Act, was completed as per Ext.P1 order, applying the rate of tax at 12.5% against the conceded rate of 4%.