VEEKESY RUBBER INDUSTRIES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Petitioner Veekesy Rubber Industries- is an assessee under the Kerala General Sales Tax Act, hereinafter referred to as 'the K.G.S.T. Act'. The Original Petition has been filed to quash Ext. P4 notice issued by the second respondent. The assessment year in question is 1988-89. Ext. P1 is the order of assessment passed by the first respondent. The main contention of the petitioner against the assessment proceedings is that the petitioner was entitled to the benefit of the Government Orders S.R.O. Nos. 968/80, 654/89 and 544/90 and that the rubber products were liable to be taxed at 3%. But, by Ext. P1, this was rejected and the products were taxed at 8%. Against Ext. P1, the petitioner filed an appeal before the Appellate Assistant Commissioner, the third respondent. In Ext. P2 it was stated thus:-

(2.) The learned counsel for the petitioner Sri. T. Karunakaran Nambiar submitted that the concessional rate under S.R.O. 80/91 was not granted under the original assessment; but on appeal the assessment was set aside and it was held that the petitioner was entitled to the concessional rate. Accordingly Ext. P3 was issued as per the directions in Ext. P2. The power under S.19 of the Act cannot be exercised with regard to the matter which has been decided by the Appellate Authority. He further contended that in any event S.R.O. 1516/90 cannot be made applicable because it is only prospective in nature.

(3.) Special Government Pleader for taxes Mr. V.V. Ashokan contended that Ext. P4 is only a notice and that the petitioner can very well file objection to Ext. P4 and hence the Original Petition should not be entertained. He further contended that under S.19(3) the power under S.19(1) can be exercised by the assessing authority even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision.