COMMERCIAL TAX OFFICER Vs. SICILLIA HOTEL PRIVATE LIMITED

JUDGEMENT

(1.) These applications for review have been preferred by the Deputy Commissioner and other functionaries of the of Commercial Taxes Department of the State of Kerala.

(2.) These applications are directed against the judgment of a Division Bench of this Court in W.A. Nos. 121, 163, 220, 229 and 413 of 2015 dated 11th of November, 2016, as per which, the judgments of the learned single Judge impugned therein were confirmed, thus dismissing the appeals.

(3.) We notice that the essential question placed for the consideration of the Division Bench when the above mentioned appeals were heard, was whether, under the regime relating to the compounding of tax under the Kerala General Sales Tax Act, when there is a rectification or reassessment of the assessment of the previous three years, which were the base years adopted for the purpose of quantifying the compounded tax, the order sanctioning the compounding of tax can be automatically rectified, modified or changed, solely on account of the modification in the assessment of the base years.