9911796707
TMI Blog2009 (2) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore dismiss the revision petitions with this observation. - S.T. Rev. Nos. 114,115 of 2007 - - - Dated:- 6-2-2009 - RAMACHANDRAN NAIR C.N. AND SURENDRA MOHAN K. , JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. The revision petitions are filed by the assessee challenging the order of the Sales Tax Appellate Tribunal, whereunder the Tribunal confirmed the validity of suo motu revisional orders issued by the Deputy Commissioner of Commercial Taxes under section 35 of the Kerala General Sales Tax Act, 1963 directing revision of original assessments completed by the assessing officer for the assessment years 1997-98 and 1998-99. The petitioner was engaged in powdering and selling of red chilly, cori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeals before the Tribunal and Tribunal dismissed the appeals. The question raised by the assessee is whether the Deputy Commissioner had jurisdiction under section 35(1) of the KGST Act to revise the original assessments after the assessing officer issued revised orders under section 19(1) of the KGST Act. The counsel relied on a Division Bench judgment of this court in the case of Cardamom Marketing Corporation v. State of Kerala, in ST. (Rev) No. 422 of 2004 dated September 24, 2008 See [2009] 26 VST 519 (Ker). and contended that the Deputy Commissioner has no jurisdiction to revise the original assessment which does not survive after revised orders are issued by the assessing officer. We have gone through the judgment of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, Ottapalam on August 31, 2004 after due date. Therefore, the revised assessment completed under section 19 is not valid under law. Hence, 'not sustainable'. The effect of the above finding of the Deputy Commissioner is that while considering the revision of assessment for the relevant year, the Deputy Commissioner declared the revised order issued by the officer under section 19(1) as invalid and thereafter he proceeds to consider the correctness of the only surviving assessment order which is the original assessment. We are of the view that, he is fully competent to revise the original assessment which was the only surviving order after the declaration of the invalidity of the revised order of the Deputy Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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