STATE OF KERALA Vs. JAYAN MEDICAL STORE

JUDGEMENT

(1.) THE judgment of the learned judge has to be affirmed. THE learned judge allowed the writ petition and quashed Ext. P7 order imposing penalty on the writ petitioner on the ground that the penalty had been imposed beyond the time indicated by the provisions of S. 19 of the Act. We think this conclusion of the learned judge is correct. In view of this, we think it unnecessary to consider the other point debated before us, namely, whether the time limit indicated by S. 19 of the Kerala General Sales Tax Act for taking action is a period of limitation or a jurisdictional condition.

(2.) THE original assessment to Sales Tax for the assessment year 1967-68 was on 27-7-1968. THE assessment was reopened under s. 19 (1) of the Act and a fresh order of assessment has been passed on 4-3-1972 under S. 19 (1) of the Act. On the same day, an order imposing penalty was passed under S. 19 (2) of the Act. THE order imposing the penalty was challenged in O. P. No. 2021 of 1972 of this Court which was allowed on the ground of violation of the principles of natural justice as there was no notice to the assessee. That was by judgment dated 8-11-1973. THE order reopening the assessment was also carried up in appeal. THE appeal was partly allowed by deleting a part of the turnover added. THE appellate order was dated 26-4-1974. In pursuance of this order on appeal, a revised order of assessment was passed by the Sales Tax officer on 19-9-1974. THEreafter a notice or a fresh "notice of imposition of penalty was issued on 14-11-1974 followed by a further clarificatory notice (Ext. P6) dated 25-11-1975. This resulted in the impugned order of imposition of penalty (Ext. P7 ).