C. HAREENDRAN Vs. SALES TAX OFFICER

JUDGEMENT

(1.) PETITIONER is the proprietor of the business carried on in the name and style of "Reliance Oil Industries" and he is running an oil and flour mill. He is a registered dealer in the office of the Sales Tax Officer, II Circle, Tellicherry. The O.P. is filed praying for the issue of a writ of certiorari to set aside the proceedings of the Sales Tax Officer (Reserve) dated October 30, 1985 imposing a penalty under section 45A of the Kerala General Sales Tax Act, 1963 confirmed in exhibit P6 by the proceedings of the Deputy Commissioner of Agricultural Income -tax and Sales Tax, Cannanore. The only question that arises for consideration is whether the authorities have independently evaluated and appraised before levying the penalty.

(2.) ACCORDING to the petitioner the authorities have mechanically passed the order imposing the penalty without applying their mind. The learned counsel appearing on behalf of the petitioner submits that ultimately pursuant to the order of the Sales Tax Appellate Tribunal the assessment for 1983 -84 was re -done and the disputed tax liability of Rs. 35,384.25 as per the original order dated December 28, 1985 was reduced to Rs. 8,373. The petitioner has also marked copies of original assessment orders as additional exhibits P8 and P9 respectively. We have gone through the records carefully. It has been held in Intelligence Officer, Central Intelligence Squad v. Hotel Ambassador [1980] 45 STC 425 (Ker) that section 45A of the Kerala General Sales Tax Act is a separate and independent section and irrespective of whether the assessment of an assessee has been completed or not, it is open to the requisite authority to take action under that section provided the conditions for action are satisfied.