THOMAS JOHN AND CO Vs. DY COMMISSIONER

JUDGEMENT

(1.) A common question arises for consideration in these Original Petitions and therefore they are disposed of by a common judgment

(2.) The facts relevant for consideration of the question are practically identical although the petitioners are different. For the sake of convenience, the facts stated in O.P. 6269 of 1989 are recapitulated here. The entire tax due under the order of assessment (Ext. P1) was paid by the petitioner because the order of assessment was beyond challenge in view of the decision of this court in Kuttirayin & Co. v. State of Kerala ((1976) 38 STC 282). This decision however, was apparently overruled by the Supreme Court as is seen from the ruling in State of Orissa v. Titahur Paper Mills Co. Ltd. (1985) 40 S.T.C. 213).

(3.) Having come to know of this pronouncement of the apex court, the petitioner filed an application under S.35 of the Kerala General Sales Tax Act (for short The Act) before The Deputy Commissioner, Agricultural Income Tax & Sales Tax, Alleppey seeking revision of the assessment order. The revisional authority relying on clause (c) of sub-s.2 of S.35 of The Act dismissed the revision.