DY COMMR OF SALES TAX Vs. ABDULLA HAJI

JUDGEMENT

(1.) This Tax Revision Case is filed against the order of the Kerala Sales Tax Appellate Tribunal, Addl. Bench, Kozhikode in T.A. No. 181 of 1991 dt. 4th September 1991. The assessment year involved in this revision is 1984-85 and the assessment is one under the provisions of the Central Sales Tax Act. This revision has been filed by the Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam and respondent is the assessee.

(2.) The assessee filed the return under the provisions of the Central Sales Tax Act for the year 1984-85 and the final assessment for the said year was completed as per the assessment order dt. 10.3.1989 fixing the total and taxable turnover of Rs. 3,30,360.08 and 3,25,740/- respectively. The above final assessment was based on the turnover disclosed as per the monthly returns. In relation to the provisional assessment for the first six months of the year 1984-85 there were appeals before the Sales Tax Appellate Tribunal as T. A.Nos. 21 to 26 of 1986. The State filed Tax Revision Cases against the said order as T.R.C. Nos. 9 to 14 of 1987. The above revisions were disposed of by this Court as per the order dt 25.1.1989. Thereafter the final assessment proceedings were initiated on the basis of the turnover fixed by the Appellate Assistant Commissioner. Subsequently, the assessing authority noticed that a turnover of Rs. 18,30,520/- had been escaped assessment during the year 1984-85. Therefore, a pre-assessment notice was issued under S.19 of the K.G.S.T. Act on 16.6.1989 seeking to assess the escaped turnover. The assessee objected the notice contending that the proceedings initiated for assessing the escaped turnover is time barred. Finally, the officer as per the assessment order dt. 2.8.1989 completed the assessment as proposed in the notice. The objection raised by the assessee that the assessment was time barred was not countenanced by the assessing authority. Being aggrieved by the said order, the assessee filed an appeal before the Appellate Assistant Commissioner. However, the Appellate Assistant Commissioner confirmed the order levying tax on escaped turnover. As against the said order, the assessee filed a further appeal before the Tribunal. The Tribunal by the order dt. 4th Sep. 1991 declared that the revised Central Sales Tax assessment made on the assessee for the year 1984-85 under S.19(1) was a time-barred assessment. It is against the said order, the Department filed the present Tax Revision Case.

(3.) Heard the learned Government Pleader for the State and the counsel for the assessee respondent.