A. ABDUL NAZAR Vs. ADDITIONAL SALES TAX OFFICER

JUDGEMENT

(1.) PETITIONER is a registered dealer under the Kerala General Sales Tax Act, 1963 (for short "the Act") on the file of the respondent. Exhibit P -2 notice was issued to the petitioner calling upon him to produce books of accounts for the years 1988 -89, 1989 -90, 1990 -91 and 1991 -92. Petitioner filed exhibit P -3 objection contending that he has opted the producer under rule 21 of the Rules by filing monthly returns in form No. 9 for the four years 1988 -89 to 1991 -92 and that there is no specific provision empowering the assessing authority to call for the records especially when monthly assessments have not been completed. Respondent passed exhibit P -4 order rejecting the preliminary objections. Petitioner filed exhibit P -5 petition to reconsider the matter. Petitioner filed O.P. No. 80 of 1993 before this Court to quash the order of the respondent (exhibit P -4 herein). That original petition was disposed of by this Court directing the respondent to dispose of the petition filed by the petitioner in accordance with law. Exhibit P -6 is the judgment in O.P. No. 80 of 1993. Respondent passed exhibit P -7 order rejecting the preliminary objection filed by the petitioner and calling upon him to produce the books of account. Exhibit P -8 is a petition under section 43 of the Act for rectification of the mistakes in exhibit P -7 order. That petition was rejected by the respondent as per exhibit P -9.

(2.) CONTENTION of the petitioner is that respondent lacked jurisdiction to call for the books of accounts from the petitioner as he has opted the procedure under rule 21. Government Pleader appearing for the respondent submitted that the petitioner's contention is not tenable as the respondent has only directed production of the books of account for verification and determination of the tax.