Easland Combines V. The Asst. Commr. (Assessment), Special Circle, Sales Tax Office, Thiruvananthapuram and The Deputy Commissioner (Appeals), Agricultural Income Tax and Sales Tax, Kollam and The Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram and State of Kerala, represented by Secretary (Taxes), Board of Revenue, Thiruvananthapuram

OP/23307/2001

AI Insights

The case involves M/s. Easland Combines, a firm represented by its partner S. Padmanabhan, challenging several sales tax assessment orders under the Central Sales Tax Act (CST Act) and the Kerala General Sales Tax Act (KGST Act) for the years 1984-85 and 1986-87. The assessments were contested through objections and appeals at various levels, including the Deputy Commissioner (Appeals) and the Kerala Sales Tax Appellate Tribunal. The primary legal issue revolved around the timeliness of the appeals against the assessment orders. The High Court of Kerala, presided by Justice C.N. Ramachandran Nair, decided to close the original petition, emphasizing the petitioner's responsibility to pursue statutory remedies against the assessments.

• Counselvise Citation: [2008] 140 COUNSELVISE.COM (IT) 799181 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-05-2008
• Assessment Year: misc
• Laws Referred To: CST Act, KGST Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: TEK CHAND
• Assessee Lawyers: C S BALAGANGADHARAN; P RAMAKRISHNAN
• Keywords: Appeal; Assessment; Assessment Order; Limitation; Objections; Sales Tax; Preassessment Notice
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 OP.No. 23307 of 2001(Y) ----------------------- PETITIONER: ------------ M/S. EASLAND COMBINES, A FIRM REPRESENTED BY ITS PARTNER, S. ` PADMANABHAN, METRO COTTAGE, THIRUVANANTHAPURAM 2 BY ADV. SRI.C.S.BALAGANGADHARAN SRI.P.RAMAKRISHNAN RESPONDENTS: ------------- 1. THE ASST. COMMR. (ASSESSMENT), SPECIAL CIRCLE, SALES TAX OFFICE, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), AGRICULTURAL INCOME TAX AND SALES TAX, KOLLAM. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), BOARD OF REVENUE, THIRUVANTHAPURAM. BY G.P. SRI. TEKCHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP38307 OF 2001 IN OP 23307 OF 2001 DISMISSED 29.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF PREASSESSMENT NSOTICE DATED 12.3.1996 FOR THE YEAR 1984-85 UNDER THE CST ACT ISSUED BY THE FIRST RESPONDENT. EXT.P2 STRUE COPY OF THE OBJECTIONS DATED 7.10.1996 FILED BY THE PETITIONER TO EXT.P1 EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.6.1996 FOR THE YEAR 1984-85 UNDER THE CST ACT. EXT.P4 TRUE COPY OF THE PREASSESSMENT NOTICE DATED 2.3.1996 UNDER THE KGST ACT FOR THE YEAR 1984-85 EXT.P5 TRUE COPY OF THE OBJECTIONS TO EXT.P4 DATED 7.10.96 EXT.P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.6.96 FOR THE YEAR 1984-85 UNDER THE KGST ACT EXT.P7 TRUE COPY OF THE PREASSESSMENT NOTICE UNDER THE KGST ACT FOR THE YEAR 1986-87 DATED 28.6.96 EXT.P8 TRUE COPY OF THE OBJECTIONS TO EXT.P7 DATED 7.10.96 EXT.P9 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.7.96 UNDER THE CST ACT FOR THE YEAR 1986-87 EXT.P10 TRUE COPY OF THE CONSOLIDATED ARGUMENT NOTES FILED BEFORE THE 2ND RESPONDENT IN THE APPEALS DATED 16.7.97 EXT.P11 TRUE COPY OF THE COMBINED APPELLATE ORDER OF THE 2ND RESPONDENT FOR THE YEAR 1984-85 UNDER KGST ACT AND CST ACT DATED 15.7.97 EXT.P12 TRUE COPY OF THE COMBINED APPELLATE ORDER OF THE 2ND RESPONDENT DATED 15.7.97 FOR THE YEAR 1985-86 AND 1986-87 UNDER THE KGST AND CST ACT. EXT.P13 TRUE COPY OF THE COMBINED APPELLATE ORDER OF THE SALES TAX APPELLATE TRIBUNAL DATED 2.12.1997 IN THE SALES TAX APPEALS FOR THE YEARS 1984- 85 AND 1985-86 EXT.P14 TRUE COPY OF THE JUDGMENT IN THE TAX REVISION CASES BY THE HIGH COURT FOR THE YEAR 1984-85 AND 1985-86 UNDER THE KGST ACT DATED 30.11.98 EXT.P15 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT IN THE APPEALS DATED 11.4.2001 RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P.NO. 23307 OF 2001 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Since the limitation issue is a mixed question of law and fact, it is for the petitioner to pursue statutory remedy against assessment. However, since O.P. is pending for several years, three weeks' time from today is granted to the petitioner to file appeal, and if appeal is filed as above, then the appellate authority will treat the same as one filed in time and dispose of the same within three months from the date of filing of appeal. O.P. is closed with the above observation. (C.N. RAMACHANDRAN NAIR) Judge kk 2 "