9911796707
TMI Blog2014 (10) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... p;under section 25(1) of the KVAT Act in respect of the years 2005-06 and 2006-07. The sequence of events narrated in the writ petition shows that, exhibits P1 and P2 notices were issued on coming across the instances of escaped turnover. On receipt of the said notices, the petitioner submitted exhibit P3 common reply dated May 17, 2013 raising various grounds including the plea of limitation. According to the petitioner, without any regard to the said objection, the matter came to be finalized as per exhibits P4 and P5 orders which in turn are under challenge. The learned counsel for the petitioner submits that the proceedings are per se wrong and illegal in all respects. In so far as the assessment years concerned are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-section (1) of section 25 of the Kerala Value Added Tax Act, 2003, for short, "the KVAT Act". The Division Bench noted that the said provision and section 19 of the Kerala General Sales Tax Act, 1963, for short, "the KGST Act", as it then stood, are in pari materia. Though Tirur [1978] 42 STC 118 (Ker) was rendered construing section 19 of the KGST Act, that decision became relevant for the present case and hence, a reference doubting the correctness of that precedent. Tirur Medical Stores [1978] 42 STC 118 (Ker) was rendered holding that the phrase "proceed to determine" in section 19 of the KGST Act does not require the determination and assessment, to the best of judgment, beingcompleted within the period of time mentioned in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is precedent for the principle that proceeding has to be initiated by the issuance of notice within the period prescribed in section 19 of the KGST Act. The next specific view taken in Tirur [1978] 42 STC 118 (Ker) is that the phrase "proceed to determine" in section 19 of the KGST Act only requires the assessing authority to proceed to determine and commence such activity of decision making by issuance of notice within the period fixed in section 19 of the KGST Act. Having regard to the law laid down in Sudarsanam Iyengar [1970] 25 STC 252 (SC) which is binding, we see no reason to persuade ourselves to disagree with the decision in Tirur [1978] 42 STC 118 (Ker) on the interpretation of section 19 of the KGST Act as it stood at that relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remise that if no outer time-limit is conceived for in sub-section (1) of section 25 of the KVAT Act, there would be unending delay, and proceedings will lie without any conclusion for years to come. While dealing with fiscal matters and judicial review of legislations including by its interpretation, such factors relating to the timeframe for disposal of matters by the assessing authorities cannot by themselves be the yardstick to judicially lay down any structured time-frame for any particular proceeding. Primarily, that is a matter in the legislative domain including through subordinate legislations, if duly authorised. Though we have noted the third proviso to sub-section (1) of section 25 of the KVAT Act, the Full Bench is not called u ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
