2003 (2) TMI 536

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..... evenue (Taxes), Ernakulam is the revision petitioner. The assessment year concerned is 1993-94. The respondent-assessee is an abkari contractor in Piravom excise range. For the assessment year 1993-94 the assessee applied to the assessing authority for the facility of paying sales tax at the compounded rate which was allowed. The assessee had enjoyed the facility of paying sale tax at the compound .....

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..... Pleader appearing for the petitioner submits that the assessee had applied for and obtained the facility for payment of tax at the compounded rate under Section 7(14) of the Act and while enjoying the benefit, after sometime, it is not open to the assessee to seek for cancellation of the permission under any circumstance. He also submits that there is no provision in the Act for cancellation of th .....

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..... ity survives and that in the instant case since the assessee had not paid the tax at the compounded rate monthly from August, 1993 it must be deemed that the permission granted by the assessing authority will stand automatically cancelled. The counsel, in support of the above, relied on Form 21A prescribed under Rule 30(3) of the K.G.S.T. Rules. 4. We have considered the rival submission. As th .....

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..... ing the contention based on the clauses in the prescribed Form the Division Bench has observed as follows: It is next contended that the course open to the assessing authority in case of default of payment of tax at compounded rate is to have cancelled the permission given for payment of tax at compounded rate and to assess the dealer in the normal manner as provided under the Act. Clause 2 of .....

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..... ea . 5. In view of the above decision of the Division Bench there is no merit in the contention taken by the counsel for the respondent. In the light of the above Division Bench decision we are of the view that the decision of the Tribunal is liable to be interfered with. We accordingly set aside the order of the Tribunal and restore the order of the assessing authority. Here, we note that the .....

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