STATE OF KERALA Vs. C M MEERANNAN

JUDGEMENT

(1.) THE State is the revision petitioner in both these cases. THE respondent-assessee is also the same. THE assessment years concerned are 1978-79 and 1979-80. THE respondent-assessee in fact had stopped the business as early as in 1990 itself. Though the assessee had filed monthly return for one month for the assessment year 1978-79, he did not file any annual return for the two assessment years. No notice calling for annual returns for the aforesaid two years is seen to have been issued. THE assessing authority completed the assessment for the two years as ex parte as per order dated October 18, 1997 in both the cases. THEse assessment orders were confirmed in appeal by the first appellate authority. However, in the second appeals, the Tribunal held that the assessment for both the years are barred by limitation. Hence these revisions by the State.

(2.) WE have heard the learned Government Pleader appearing for the petitioner in both the cases and Dr. K. B. Muhamed Kutty, the learned counsel appearing for the respondent-assessee.

(3.) THE learned Government Pleader appearing for the petitioner relied on the provisions of section 17 (6) of the Kerala General Sales Tax Act, 1963 as amended from time to time which enlarges the period of limitation for completion of the assessment in cases where the assessments were pending as on April 1, 1993, and also the provisions of section 17a which further extends the period of limitation.