P T GEORGE Vs. STATE OF KERALA

JUDGEMENT

(1.) This revision petition is filed by an assessee being aggrieved by the orders passed by the Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A.No.611 of 2003 dated 5.12.2003. By the impugned order the Tribunal has confirmed the suo motu orders passed by the Deputy Commissioner, Commercial Taxes, Thrissur dated 24.6.2003.

(2.) The brief facts are: The assessee is a registered dealer both under the provisions of the Kerala General Sales Tax Act and the Central Sales Tax Act. He deals in Arecanut. His vehicle was intercepted by the Intelligence Officer, Commercial Taxes, Wadakkancherry on 16.7.1998. After such interception of the vehicle, the Inspecting Assistant Commissioner (Intelligence), Thrissur was of the view that the assessee was not carrying the proper documents as required under sub-section (2) of Section 29 of the Kerala General Sales Tax Act and levied a penalty of Rs.33,600/-. Being aggrieved by the said order the assessee had carried the matter by way of first appeal before the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam. The said authority by order dated 21.12.2004 has set aside the penalty orders passed by the Inspecting Assistant Commissioner (Intelligence), Thrissur dated 24.12.2001.

(3.) Meanwhile, the Deputy Commissioner of Commercial Taxes, Thrissur relying upon the report of the Intelligence Officer had suo motu reopened the assessment order which had been completed by the assessing authority for the assessment year 1998-99 and thereafter remanded the matter to the assessing authority to redo the matter in accordance with law keeping in view certain observations made by him in the course of the order. Aggrieved by that order the petitioner had carried the matter in appeal before the Tribunal in T.A.No.611 of 2003. The Tribunal by its order dated 5th December, 2003 has confirmed the suo motu orders passed by the Deputy Commissioner of Commercial Taxes, Thrissur. Aggrieved by the said order of the Tribunal, the assessee is before us in this revision petition.