KARUNAKARAN Vs. SALES TAX OFFICER

JUDGEMENT

(1.) WHEN recovery of tax was seriously attempted by the state, (more than twenty years back, after they had so become due), resistance was repeated by the defaulting petitioner. The provisions of the General Sales tax Act, 1963, the Limitation Act, 1963 and the decision of this Court in AK. Nanu & Others v. State of Kerala and Others, 1987 (2) KLT 912, had been relied upon in that desperate attempt.

(2.) THE sum demanded is on the basis of an assessment for sales tax. THE demand notice was served on the assessee on 25-3-1966. THE demand was not satisfied.

(3.) THE objections were overruled by order dated 25-2-1982. THE matter was taken up before the Board of Revenue which also rejected the contention by Ext. P2 dated 13-3-1984. THE further approach to the government was of no avail. THE Government also repelled petitioner's contention in Ext. P5. THE adverse orders have been challenged in this original petition.