AUTOKASAT LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) THE judgment of the Court was delivered by Sankarasubban, J.-- These two T. R. Cs. are filed against the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T. A. Nos. 482 and 484 of 1997. Assessee is the appellant. Assessment years are 1990-91 and 1991-92. According to the assessee, the assessee has been declared as a sick industry. Government of Kerala by its order, G. O. No. 210/95/ID dated 28-12-1995 declared the Company as a sick unit. In the order, there is a moratorium on payment of sales tax. According to the assessee, as per the Government order, the assessee need pay tax from 1-4-2001 in 60 instalments without interest.

(2.) AGAINST the assessment order, the assessee filed appeals. But that was without complying with the procedure under S.34 of the Kerala General Sales Tax Act (for short "the Act"). As per that Section, the assessee has to deposit the admitted tax along with the appeal. This was not done. Appeals filed by the Tribunal was also dismissed stating that the order passed by the Appellate Authority is correct. It is against that the present revisions are filed.