9911796707
TMI Blog2004 (8) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... to 1992-1993 showing nil tax. It is stated that the matter went up to the Tribunal and the Tribunal finally decided in its appellate order (exhibit P4) that the petitioner is liable to pay sales tax on the supply of concrete poles to the electricity board. The petitioner had filed return for the assessment year 1993-94 also showing nil return. In these proceedings, the said assessment year is not in issue. Similarly, the petitioner filed returns under the Kerala General Sales Tax Act for the assessment years 1994-1995 to 1996-1997 showing nil tax. We are concerned with these three assessment years. It so happened that subsequent to the disposal of the appeals for the earlier years by exhibit P4 order, the petitioner filed revised returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in this case is as to when the petitioner can be made liable to pay interest under section 23(3) of the Kerala General Sales Tax Act in respect of the tax due as per the revised returns. Can it be said to be due from the first May of the assessment years concerned? According to the petitioner, in view of the decision of the Supreme Court in Maruti Wire Industries (Pvt.) Ltd. v. Sales Tax Officer [2001] 122 STC 410; (2001) 2 KLT 100 (SC), the petitioner is not liable to pay interest for the period from 1st May of the respective assessment years, since the respondents did not reject the original returns filed without disclosing the turnover of concrete poles and since the assessing authority did not reject the original returns till the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards, i.e., the year in which exhibit P4 order was passed by the Tribunal, and that the revised returns are filed only after a period of one year which would show that there is no bona fides in the petitioner's submission that it bona fide believed that there is no liability. The learned Government Pleader further submits that the petitioner has obtained certificate from the Kerala State Electricity Board as contemplated under S.R.O. No. 1928 of 1993 for concessional rate of tax which would also show that the petitioner was aware of the liability to pay tax. All these submissions are made by the learned Government Pleader on the basis of the averment of the petitioner in the writ petition that the petitioner had bona fide believed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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