KALYAN TOURIST HOME Vs. STATE OF KERALA

JUDGEMENT

(1.) These review petitions have been filed by the assessee who was the revision petitioner in S.T.Revn.Petition Nos.36, 35, 34 & 33 of 2014, which were dealt with by this Court resulting in dismissal of the said petitions.

(2.) Heard Sri.Thomas Abraham, the learned counsel for the petitioner and Sri.C.K.Govindan, the learned Special Government Pleader (Taxes) with regard to the points raised in review.

(3.) The petitioner assessee (under the Kerala General Sales Tax Act, 1963) was running a Bar hotel who opted to satisfy tax in terms of Section 7 and necessary proceedings were filed in this regard for the different assessment years. It is stated that, no order as envisaged under Rule 30 of the Kerala General Sales Tax Rules was passed by the Authority; under which circumstance, the tax at the compounded rate was being worked out and satisfied, based on the norms under the relevant provisions of law. Later, a notice was issued by the competent authority to the effect that the tax satisfied by the petitioner was not adequate enough under the relevant provisions of law and it was accordingly, that further tax was sought to be satisfied with regard to the differential turn over. On receipt of the notice, a reply was submitted and after considering the same, Annexure-A order was passed by the assessing authority, requiring to satisfy the balance tax with interest. This was sought to be challenged by the petitioner by way of statutory appeal before the appellate authority, also placing reliance on the verdict passed in Hotel Zodiac Uzhavoor v. State of Kerala, 2010 18 KTR 2220.