TRAVANCORE TRADING CORPORATION NEDUMBASSERRY, REPRESENTED BY SMT. HIMA DHARMAN, MANAGER Vs. THE COMMERCIAL TAX OFFICER (AA) COMMERCIAL TAXES, MATTANCHERRY AT ALUVA

JUDGEMENT

(1.) The questions that arise for decision in these matters are as follows :

(2.) The correctness of the decisions of this Court in Andhra Steel Corporation (supra), Balakrishnan Nair (supra) and Solar Cashew (supra) are doubted through the Order of Reference to the Full Bench, made in the captioned Writ Appeal. It was held in Balakrishnan Nairthata revision is not maintainable under Sec. 41 of the K.G.S.T. Act, if the appeal before the Tribunal was dismissed on the ground of delay in filing the appeal. Solar Cashew was rendered holding that when an appeal is rejected by the Appellate Authority as not maintainable on account of non-payment of admitted tax, such order is not one passed in the appeal and no appeal will thereupon lie to the Tribunal. It was further held that the order of the Tribunal rejecting such an appeal is not revisable before the High Court under Sec. 41 of the K.G.S.T. Act. Andhra Steel Corporation was decided noticing Mela Ram and holding that an order dismissing an appeal in limine for want of proof of payment of admitted tax is an order which could be appealed against; however that the scope of that appeal before the Tribunal would be limited to the question whether the non-entertainment of the appeal for non-compliance was proper or not. It was held that questions relating to the merits of the assessment would be beyond the purview of that appeal. Fundamentally, the Reference Order is on the pivotal issue that those decisions of this Court are opposed to the law laid by the Apex Court in Mela Ram (supra). The revision petitions which are tagged along, are filed under Sec. 41 of the K.G.S.T. Act, and are before the Full Bench, in view of the fact that Balakrishnan Nair and Solar Cashew, the correctness of which are doubted in the Reference Order, were rendered in relation to revisional jurisdiction under the K.G.S.T. Act.

(3.) Heard the learned counsel for the appellant in the Writ Appeal and the 1 earned Government Pleader.