1971 (2) TMI 90 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the tax revision filed by a merchant dealing in grocery, cashew, copra, coconuts, etc., for assessment years 1961-62 to 1964-65. The court found that the pre-assessment notice was received late by the assessee, leading to an illegal assessment. The court set aside the assessment order and directed a fresh assessment to be conducted, granting the assessee a reasonable opportunity to present their case. The revision was allowed with no order regarding costs.