BPL LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The writ petitions are filed against the assessments completed and notices issued for assessment under the Central Sales Tax Act, 1956 [for brevity "CST Act"] read with the provisions of the Central Sales Tax (Kerala) Rules, 1957 [for brevity "CST (K) Rules"].

(2.) The sparse details required for consideration of the writ petitions are the specific dates on which notices for assessments were issued for the specific assessment years. Both the writ petitions deal with assessment years 2005-06 and 2006-07. In W.P(C) No.12126 of 2012, a notice was issued on 26.12.2011 for the assessment year 2005-06 and on 05.01.2012 for the assessment year 2006-07. In W.P. (C) No.7269 of 2012, notice was issued on 29.02.2012 for the assessment year 2005-06 and for the next assessment year the notice was dated 07.03.2012. The question raised is on limitation, which, according to the learned Counsel for the assessee, has to be applied as available under Rule 6(7) of the CST(K) Rules, being four years from the expiry of the year to which the tax relates.

(3.) It is contended that Sec. 9(2) empowers the authorities under the general tax enactment to assess, re-assess, collect and enforce payment of any tax under the CST Act, exercising the powers available to them under the general sales tax law of the appropriate State and so carry out the provisions of the CST Act on behalf of the Government of India. In so carrying out the functions under the CST Act, the provisions under the general sales tax laws of the State, including provisions relating to returns, provisional assessment and so on and so forth, shall apply accordingly. It is the contention of the learned Counsel for the petitioner that the provisions of the general sales tax laws applicable, underwent a drastic change, on the introduction of the Kerala Value Added Tax Act, 2003 [for brevity "KVAT Act"]. This is insofar as The KVAT Act providing for a self assessment under Sec. 21, on the return being filed in the proper form with the prescribed documents. Hence, under the KVAT Act, there is only provision for a re-assessment under Sec. 25(1). There is no question of an assessment as such.