1986 (10) TMI 320 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed three tax revision cases filed by the Revenue against an assessee. The Appellate Tribunal found that the assessee was not given a reasonable opportunity to object to the assessments, making the assessments invalid. The Tribunal also ruled that the appeals were maintainable as the director of the society authorized the manager to file them. The High Court held that the Revenue cannot raise objections at the second appellate stage that were not raised before the first appellate authority. The court found no error of law in the Tribunal's decision and dismissed the tax revision cases.