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TMI Blog2005 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed as the last purchaser on the purchase value of arecanuts as per assessment order dated July 27, 1996 and he paid tax accordingly. While making the assessment the assessing authority took the view that the assessee is liable to pay turnover tax as per Government Notifications S.R.O. Nos. 717/88 and 1008/91 at the rate of per cent up to July 31, 1991 and per cent from August 1, 1991 since the assessee had failed to submit a declaration as provided under S.R.O. No. 717/88. Assessee was accordingly taxed, which came to Rs. 34,080. Assessee took up the matter in appeal before the appellate authority which was dismissed. There was a further appeal to the Tribunal, which was also dismissed. Aggrieved by the same this tax revision case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39 STC 74; [2005] 13 KTR 167. The court held that whenever the statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to severe consequences, such requirement would be mandatory. Further it is also stated that the cardinal rule of the interpretation that where a statute provides that a particular thing should be done in a particular manner, it should be done in the manner prescribed and not in any other way. We are in this case concerned with S.R.O. No. 717/88 which is extracted below for easy reference. S.R.O. No. 717/88. In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963 (15 of 1963), the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncession. We have no hesitation to say that filing of declaration is a mandatory requirement applying the principle laid down by the apex court in Punjab Fibres Ltd.'s case [2005] 139 STC 200. We are therefore unable to subscribe the view of the division Bench in P.I. Varghese's case [2002] 126 STC 217 (Ker) especially, in the light of the decision of the Supreme Court in Punjab Fibres Ltd. case [2005] 139 STC 200. Assuming a liberal approach can be made as stated in K. V. Gangadharan v. Additional Sales Tax Officer [1993] 91 STC 80 (Ker); [1993] KLJ (Tax Cases) 432 and in Thomas Varghese's case [1994] KLJ (Tax Cases) 37, that in the absence of a declaration, satisfactory evidence could be adduced in lieu of the declaration, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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