YOGESH TRADING CO. Vs. ASSTT. COMMR.

JUDGEMENT

(1.) Petitioner was a dealer under the Kerala General Sales Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statutes for the year 2002-03 were initially completed by the competent authority treating the interState sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of Karnataka as purchases effected in the State for levy of tax holding that the rubber sheets involved in the said transactions are those smuggled from the State. The petitioner though challenged the said assessment orders-in-appeal, the appellate authority affirmed the assessments. However, the Appellate Tribunal allowed the further appeals preferred by the petitioner challenging the orders of the appellate authority and remitted the matter for fresh consideration in terms of Ext. P3 order, after conducting an independent enquiry as regards the alleged smuggling.

(2.) Thereupon, when notice was issued to the petitioner for completing the assessments, the petitioner preferred Ext. P5 representation requesting the competent authority to provide them the report of the enquiry conducted in terms of the directions issued by the Appellate Tribunal and give them an opportunity to rebut the evidence, if any, collected against them, if necessary by granting them opportunity to cross-examine the persons involved. Despite Ext. P5 representation, the assessments were finalised without affording the petitioner an opportunity of hearing. Consequently, this Court in terms of Ext. P7 judgment, set aside the assessment orders and directed the assessing authority to pass fresh orders. While matters were pending before the assessing authority consequent on Ext. P7 judgment, the petitioner approached this Court again by filing W.P. (C.) No. 31591 of 2014 alleging that steps are being taken to complete the assessments without furnishing the petitioner the materials collected against them. This Court disposed of the said writ petition in terms of Ext. P8 judgment recording the submission made by the Learned Government Pleader that copies of all documents which the assessing authority proposed to rely on for the purpose of completing the assessments will be served on the petitioner.

(3.) It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafter and all along the petitioner was contending that the directions issued by this Court in terms of Ext. P8 judgment have not been complied with by the assessing authority. Exts. P1 and P2 are the latest among the notices issued by the assessing authority for the said purpose and the said notices are under challenge in the writ petition.