KASSIM Vs. SALES TAX OFFICER

JUDGEMENT

(1.) These writ petitions raise the question as to the availability of measure under S.26C of the Kerala General Sales Tax Act, 1963, hereinafter referred to as the "Act", to assessments relating to assessment years before the insertion of that provision into the Act as per the amending Act, 23 of 1999 with effect from 01/04/1999.

(2.) The assessment order, which is the subject matter of OP No. 17877 of 2001 is for the assessment year 1995-1996, the assessment orders which are the subject matter of the other two writ petitions are for the assessment year 1996-97.

(3.) S.26C of the Act reads as follows: