1996 (10) TMI 467

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..... of the Kerala General Sales Tax Act, 1963 stare in the face of the record to throw out the proceedings if the assessing authority has not proceeded in the required direction at any time within four years from the expiry of the year to which the tax relates. The assessment year is 1988-89. The starting point of the required period is the date of expiry of the year to which the tax relates. The asse .....

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..... have been initiated before March 31, 1993. 3.. However, the Tribunal has proceeded to observe thereafter, and quite erroneously, that in the meantime on June 10, 1991, the assessing authority served on the assessee form 50 notice. The Tribunal has held that this form 50 notice has been served within the period of limitation prescribed under section 19 of the Act. In spite of the settled positio .....

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..... are sad that the situation of escapement of assessment to the extent of the assessee filing no returns at all, somehow is allowed to travel beyond the statutory limit. We feel that it should be the concern of the department to find out and locate the origin of responsibility and consequent accountability in regard thereto. 5.. On plain aspects, the proceeding is time-barred. Consequently, the t .....

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