2009 (11) TMI 836 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of powers of Sales Tax Appellate Tribunal to entertain claims of indigent persons under Order XLIV of CPC.

Summary:

The High Court of Kerala heard writ appeals challenging the judgment holding that the Sales Tax Appellate Tribunal lacks the authority to consider the claim of an appellant as an indigent person eligible to file an appeal under Order XLIV of the CPC without payment of court fee. The appellants relied on a Supreme Court decision in State of Haryana v. Smt. Darshana Devi AIR 1979 SC 855, arguing that the provisions of Order XXXIII and Order XLIV of the CPC, allowing suits and appeals by indigent persons without court fee, should apply to the Sales Tax Appellate Tribunal. However, the High Court distinguished the case, stating that the Supreme Court decision was related to a claim petition under the M. V. Act before the MACT, which resembles a civil court and has powers under Order XXXIII. In contrast, the Sales Tax Act deals with tax levy and collection, with limited powers granted to the appellate authority, revisional authority, and the Tribunal under Section 53, which only include summoning witnesses, examining them on oath, and compelling document production. As the statutory authorities under the KGST Act do not possess the powers of a civil court under Order XXXIII and Order XLIV of the CPC, the Tribunal cannot waive the requirement of court fee. Therefore, the High Court upheld the judgment of the single judge and dismissed the appeals.