ARYA VAIDYA PHARMACY LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) This Tax Revision Case is directed against the assessment of that portion of the petitioner's turnover for the year 1960-61 which had escaped assessment when the original order of assessment was made on 30-11-1961. That order was under the General Sales Tax Act, 1125.

(2.) The General Sales Tax Act. 1125, was repealed and replaced by the Kerala General Sales Tax Act, 1963, on 1 4 1963. The notice regarding the proposal to assess the escaped turnover was issued only on 8 10 1963. The contention of the assessee is that the Department had no right to issue such a notice after 31 3 1963.

(3.) S.4 of the Interpretation and General Clauses Act, 1125, according to the Department, will sustain the proceedings impugned before us. That section corresponds to S.6 of the General Clauses Act, 1897, and reads as follows: