ROY JACOB Vs. STATE OF KERALA

JUDGEMENT

(1.) THE only question in this tax revision case is whether the exercise of powers under section 35 of the Kerala General Sales Tax Act, 1963 by the Deputy Commissioner, when admittedly escapement was detected after the completion of the assessment for the year 1990-91, is correct and proper. THE Tribunal has relied upon the Full Bench decision of this Court in Madras Rubber Factory Ltd. v. State of Kerala [1979] 44 STC 208. Even this is so, however, the Tribunal has not pin-pointed that the said decision is of the Full Bench of this Court. THE Full Bench has ruled that the powers under section 19 of the Act and under section 35 of the Act are two distinct and separate powers conferred on two separate authorities. THE power under section 35 of the Act is conferred on its superior authority and therefore would not be an infringement of the power of assessing escaped turnover when the grounds for exercise of that power are existing, vitiating the proceedings as a result of subsequent escapement. THE assessing authority could not have considered the situation as escapement is obviously post-facto as a result of inspection dated March 26, 1994. THEre is no error also because the position is well-settled by the above Full Bench decision of this Court. THE tax revision case stands dismissed at the stage of admission. Petition dismissed. .