9911796707
TMI Blog1995 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... astic coated kitchen stand. The unit was registered with the third respondent, District Industries Centre, Ernakulam, as a SSI unit bearing registration No. 09/03/11243/ 90 dated September 12, 1990. Government passed an order in exercise of the powers conferred under section 10 of the Kerala General Sales Tax Act, 1963, allowing exemption in respect of sales tax payable by new SSI units for a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o take any coercive steps against the unit until you hear from me further". Exhibit P2 is issued in October, 1994. 3.. The grievance of the petitioner is that pending decision on his exemption application by the third respondent, the first respondent has now issued exhibits P3, P3(a) and P3(b) series of demand notices asking the petitioner to pay the amounts mentioned therein, failing which it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame as according to me, it is not open for the Government to raise such an objection because exhibit P2 is issued by none other than an officer of the Government itself. The Government cannot take exception to an order passed by its own officer for the simple reason that the officer is presumed to have acted with the full authority and knowledge of the Government. Therefore, exhibit P2 is to be ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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