METRO TRADING SYNDICATE Vs. STATE OF KERALA

JUDGEMENT

(1.) THE revision petitioner-firm is an assessee under the Kerala General Sales Tax Act, 1963. THE respondent is the Revenue. THE matter relates to the assessment year 1987-88. In this revision the attack is against levy of tax at 6 per cent on the purchase turnover of rubber from July 1, 1987 to August 20, 1987. Tax was formerly imposed on the said commodity at 5 per cent. By Finance Act, 1987 (18 of 1987) the tax was enhanced to 6 per cent. THE Finance Act, 1987, was published in the Kerala Gazette only on August 20, 1987. THE provisions of the Act were given retrospective effect to take effect from July 1, 1987. It is the retrospectivity given by the said legislation that was attacked by the assessee before the Sales Tax Appellate tribunal.

(2.) WE heard counsel for the petitioner Mr. V. V. Asokan and also counsel for the Revenue Mr. V. C. James, Senior Government Pleader.

(3.) THE assessee has formulated three main questions in this revision. THEy centre round the legality or validity of the retrospective effect given by Finance Act, 1987 (18 of 1987 ). We are afraid that in a revision filed under the Kerala General Sales Tax Act it is not open to the assessee to challenge the provisions of the particular Act as ultra vires. It is impermissible to do so. (See Dhulabhai v. State of Madhya Pradesh [1968] 22 STC 416 at page 434; AIR 1969 SC 78 at page 89, proposition No. 3 ). Even this Court cannot go into the legality of the legislation in this proceeding under section 41 of the Kerala General Sales Tax Act. We hold so.