9911796707
TMI Blog1978 (7) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer in iron scraps, eligible to be assessed at the general rate of 3 per cent under section 5 of the Act. He was so assessed by the Sales Tax Officer at the general rate. But the successor of that officer took the view that the assessment had to be made under entry 8 of the First Schedule of the Kerala General Sales Tax Act, as motor spare parts, and the tax had to be at the rate of 12 percent. The assessment was accordingly revised under section 19(2) of the Act after notice to the assessee. On appeal by the assessee, the Appellate Assistant Commissioner allowed the appeal and set aside the assessment. On further appeal by the revenue, the Sales Tax Appellate Tribunal set aside the judgment of the Commissioner and restored that of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts show dealings of old motor parts purchased from outside the State besides useless and condemned motor parts, he cannot simply say that all his dealings are only scrap iron materials. Item 8 of Schedule I of the Act is motor parts. No mention has been made as the NEW OR OLD. Therefore, old motor parts purchased as such from outside the State will come under item 8 of Schedule I of the Act. " Whatever doubts there might be on the question as to whether the accounts had been examined by the Sales Tax Officer on the earlier occasion will stand dispelled by the order of the Appellate Assistant Commissioner, wherein he stated that the assessment for 1966-67 was completed by the Sales Tax Officer on 7th November, 1967, after due verification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer and after making such enquiry as it may consider necessary: Provided that before making an assessment under this sub-section the dealer shall be given a reasonable opportunity of being heard." The wide and comprehensive way in which the section opens is sufficient to make it clear that the power of reassessment can be exercised if, "for any reason" the whole or any part of the turnover of a dealer has escaped assessment or has been under-assessed or has been assessed at a lower rate. The reason being immaterial, it is, on the terms of the section, of no consequence whether what happened was a mere change of opinion on the part of the succeeding officer from that formed by his predecessor. This aspect of the matter has been clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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