GENERAL TRADING COMPANY Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard the learned Senior Counsel for the assessee and the learned Senior Government Pleader for the Department of Commercial Taxes.

(2.) One among the captioned revisions is against the assessment proceedings and the other against the penalty proceedings.

(3.) We think that we could be well advised to dissuade from expressing elaborately on the facts which are relevant. We say so because, even going by the order of the Tribunal, it appears that there was mixing up of the proceedings inasmuch as the assessment order was issued without considering the objections furnished by the assessee. This position is well conceded by the Tribunal itself. However, the Tribunal says that though the said objections to the assessment proceedings were not considered in the assessment order, they were considered in the penalty proceedings. The penalty proceedings is an absolute of the assessment proceedings.