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TMI Blog2014 (8) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice - Held that: - a final order accepting and allowing the application for payment of tax at compounded rate in terms of Section 7 of the Act can come only at the end of the accounting year concerned. This is why in sub-rule 3 of Rule 30 of the Rules, it is stated that on the application being allowed, the assessing authority shall serve the dealer a notice of demand under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue in hand. We, therefore, proceed to decide the matter here itself rather than remitting it to the learned single Judge. 2. Heard the learned counsel for the petitioner and the learned government pleader. 3. This writ petition is filed by a registered dealer challenging revenue recovery proceedings and notice of demand issued under the Kerala General Sales Tax Act, for short, the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to opt for payment of tax at compounded rates; the assessee starts paying tax accordingly. The tax to be paid at the compounded rate has to be determined under Section 7 of the Act, taking into consideration the purchase turn over for the accounting year concerned and having regard to the sales turn over for the three previous consecutive years. This will enable the assessment of the turn over to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short fall if any, in accordance with Form 23 of the Rules. All these taken together, the procedures adopted by the department as against the petitioner are only the permissible procedures under Rule 13 at different stages in the backdrop of total amount liable to be collected at compounded rate in terms of Section 7 of the Act. 4. We may make reference to the decision in Koothattukulam Liquor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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