9911796707
TMI Blog2009 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed by the Commissioner of Commercial Taxes apply only to assessments pending under the local sales tax Act and therefore pending CST assessments cannot be completed by the fast track team under section 17D of the KGST Act. The learned single judge has however rejected the contention and hence this writ appeal. We have heard counsel appearing for the appellant and Government Pleader for the respondents. Section 17D of the KGST Act is a newly introduced provision which enables completion of pending sales tax assessments by a fast track team appointed by the Commissioner of Commercial Taxes. Obviously the purpose is to clear the arrears of assessments pending so that new regime introduced under the Kerala Value Added Tax Act could be eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, interest or penalty, charging or payment of interest compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section." It is clear from the above provision that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's remedy against such assessments is to file appeal before the Tribunal after deposit of full amount of tax which is the requirement of provisions of section 17D(5) for maintainability of appeal before the Tribunal. However it is seen that substantial amount of tax payable is on account of the appellant's furnishing of defective C forms. In the circumstances, we grant conditional relief to the appellant in the following lines. The appellant will deposit Rs. 50,000 towards assessed tax for 2003-04 and Rs. 1 lakh towards assessed tax for 2004-05 before the assessing officer within two weeks from the date of receipt of a copy of this judgment. If payments are made as above and receipts produced before the Inspecting Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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