9911796707
TMI Blog1995 (6) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 7(14) of the Kerala General Sales Tax Act, 1963. The sub-section gives option to the assessee to pay tax in accordance with clause (v) of section 5 or at 40 per cent of the rental amount payable by him under the Abkari Act for the licence, less tax paid for the purchase of arrack on the first sale point. Challenge against subsection (14) is no longer available in view of the Bench decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompounding of tax and accordingly exhibit P1 order was issued. It was on December 4, 1993, that the petitioner submitted exhibit P2 letter to exempt him from compounding of tax. Petitioner's contention is that without giving any reply to exhibit P2 the second respondent at the initiative of the first respondent issued exhibits P3 to P6 for realisation of the tax under revenue recovery proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2,52,325." 3.. It has to be considered whether an assessee who has agreed to pay tax under section 7(14) can back out and insist upon assessment of tax in the regular manner. There is no provision under the Act to enable an assessee who has agreed to pay tax as provided under section 7(14) to back out later and claim to be assessed as if he had not agreed to the former course. In the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical to deserve acceptance. As the tax to be paid by the assessee is definite being 40 per cent of the kist amount and to be paid in monthly instalments he certainly knew of the consequences when he agreed to the compounding. Even in the absence of the prescribed form assessee could have paid the tax with a covering letter. 5.. It is next contended that the course open to the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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