P P SONS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE only question for consideration arising from the original petition filed by the petitioner (appellant herein) was whether there was any "proceeding recorded" within the meaning of sub-section (1) of section 36 of the Kerala General Sales Tax Act, 1963, enabling the petitioner (hereinafter referred to as "the assessee") to file revision under section 36 against exhibit PI 1 demand notice.

(3.) THE assessee then took up the matter before this Court in the original petition under article 226 of the Constitution. THE learned single Judge also took the same view that there was neither any order nor any proceedings and therefore, the revision under section 36 was not maintainable. THE original petition was accordingly dismissed.