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TMI Blog1980 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Kerala General Sales Tax Act, 1963 (hereinafter called the Act), on a taxable turnover of Rs. 26,138.00 determined by the assessing authority to the best of its judgment. In making the said assessment the assessing authority had denied to the assessee the benefit of payment of tax at the compounded rates provided for by section 7 of the Act on the ground that the assessee had failed to put in the necessary application under sub-section (2) of that section read with rule 30 of the Kerala General Sales Tax Rules despite his having been afforded an opportunity to do so. The assessment was accordingly completed by levying tax at the rates specified under sub-section (1) of section 5 of the Act. 3.. The assessee preferred an appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Officer and contending also that the Appellate Assistant Commissioner had acted illegally and without jurisdiction in directing the assessing authority to extend the benefit of section 7 of the Act to the assessee, in case the assessee filed an application in form No. 21 within 7 days of the receipt of the appellate order. The Tribunal found that the modification effected in the assessment by the first appellate authority was fully justified. It also held that the powers conferred on the Appellate Assistant Commissioner under section 34 of the Act were wide enough to include the power to examine the legality and propriety of the action of the Sales Tax Officer in denying to the assessee the benefit of section 7 to issue appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income-tax[1957] 31 I.T.R. 909. and Commissioner of Incometax v. Kanpur Coal Syndicate[1964] 53 I.T.R. 225 (S.C.). 5.. The determination of the entitlement of an assessee to the benefit of section 7 is a necessary concomitant step in quantification of his tax liability and hence it forms an integral part of the process of assessment. A decision taken by the Sales Tax Officer in regard to the said matter and incorporated in the assessment order is therefore open to scrutiny, review and correction by the appellate authority in an appeal filed against the assessment under section 34 of the Act. 6.. It was strongly contended before us by the learned Government Pleader that under the proviso to sub-section (2) of section 7 a discreti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention of the learned Government Pleader that the Appellate Assistant Commissioner had acted without jurisdiction in recording a finding that the assessee had made out sufficient cause for the delay in the filing of the application in form No. 21 and in directing the assessing authority to extend the benefit of section 7 of the Act to the assessee in the event of his filing the requisite application within the period of one week. 7.. The view taken by the Tribunal in regard to this matter is therefore perfectly correct and sound. 8.. Though an argument was advanced by the learned Government Pleader that the appellate authority while issuing the impugned direction to the Sales Tax Officer to extend to the assessee the benefit of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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