T Vs. STATE OF KERALA

JUDGEMENT

(1.) ON hearing the learned counsel for the petitioner we find that there is no satisfactory ground for interference under section 41 of the Kerala General Sales Tax Act, 1963. The Deputy Commissioner by the order dated December 16, 1994, set aside the general sales tax assessment for the year 1987-88 and ordered fresh assessment since in came to his notice that the opening stock of arecanut held outside the State on April 1, 1987 (closing stock of 1985-86) was omitted to be assessed. The ground made out before the Tribunal is that the petitioner was not given a reasonable and effective opportunity of being heard. The question as stated above came up on the surface under the above circumstances.

(2.) HOWEVER seeing the communication dated December 13, 1994, at page 17 of the papers it is seen that the petitioner, under the guise of asking for reasonable opportunity, cleverly wanted to see that the proceedings get barred by the law of limitation. The learned counsel factually did not dispute this position.