2008 (1) TMI 924

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..... der the Kerala General Sales Tax Act. Exts. P1(a), P1(b) and P1(c) are the returns of the petitioner for the assessment years 2002-03, 2003-04 and 2004-05. With effect from 1.4.2007, Fast Track method of Assessment was introduced in the Kerala General Sales Tax Act by virtue of Section 17D incorporated therein. In terms of the said provision, assessment for the aforesaid years was completed under .....

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..... oner, since the assessment orders in question are not ex parte orders, the payment of tax amount is not a requirement of law. For this purpose, petitioner is referring to paragraph 143 clause (iii) of the Budget Speech, 2007 where it is stated that any appeal against the ex parte orders of assessment under the Fast Track Method, will be maintainable only on payment of full tax assessed in such ass .....

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..... he statute do not admit of any ambiguity and it does not make any distinction in so far as the ex party orders of assessment are concerned. Therefore, I am of the firm view that any appeal arising out of an assessment under Section 17D can be maintained only on payment of the entire tax amount. 4. It is true that the petitioner has placed reliance on the Budget Speech, 2007. A reading of the extr .....

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