TIRUR MEDICAL STORES Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner in this Tax Revision Case is an assessee under the Kerala General Sales Tax Act, 1963 (the 'Act'). The tax relates to the year 1968-69. The question raised by the assessee is whether the Appellate Tribunal was right in holding that the revised assessment dated 23-11-1973 made under S.19 of the Act was not time barred.

(2.) The original assessment under S.17 was made on 30-4-1970. Subsequently notices dated 15-2-1973 and 6-3-1973 were issued to the assessee in terms of S.19. The assessee filed its objections on 20-3-1973. Rejecting the objections, a revised order of assessment in respect of the escaped turnover for the year 1968-69 was made by Sales Tax Officer on 21-3-1973. This order was challenged by the assessee before the Appellate Assistant Commissioner who by his order dated 29-5-1973 held that the assessee was not accorded a proper opportunity of being heard. The order challenged was accordingly set aside and the Sales Tax Officer was directed to pass a fresh order. Notice dated 27-8-1973 was thereupon issued to the assessee. The assessee replied to the notice on 28-9-1973 raising various objections. One of the principal objections was that the assessee was not given an effective opportunity of being heard as directed by the order of remand. A revised order of assessment was made by the Sales Tax Officer on 23-11-1973. This order was also challenged by the assessee contending that, notwithstanding the earlier direction in the order of remand, no effective opportunity was given to it and the second revised order was also invalid. The contention regarding lack of proper opportunity was accepted by the Appellate Assistant Commissioner who by his order dated 10-5-1774 once again remanded the case to the Sales Tax Officer for fresh disposal in compliance with his direction regarding natural justice. This order of remand by the Appellate Assistant Commissioner was however challenged by the assessee in appeal before the Kerala Sales Tax Appellate Tribunal. The principal contention of the assessee before the Tribunal was that the revised order of assessment dated 23-11-1973 was time barred and consequently the order of remand dated 10-5- 1974 made by the Appellate Assistant Commissioner was invalid. In the present proceedings we are concerned only with this objection.

(3.) Relying upon the decision in The Sales Tax Officer, Special Circle, Ernakulam v. Sudarsanan Iyengar & Sons 1970 (25) STC 252 , the Tribunal held that the revised order of assessment dated 23-11-1973 was not time barred and that the order of remand dated 10-5-1974 could not be said to be invalid on that score.