2013 (7) TMI 1156

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..... Respondent. JUDGMENT Thottathil B.Radhakrishnan, State is in appeal against the decision of the learned single Judge quashing Ext.P2 notice dated 31.08.2010 proposing to re-assess what is stated as escaped assessment for the year 2003-2004. The learned single Judge found that it was beyond four years fixed for such assessment in terms of Rule 6(7) of the Central Sales Tax (Keral .....

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..... Section 9 of the Act empowers action by the statutory officers under the State of Kerala for the purpose of that Act, subject to the provisions of that Act and the Rules made thereunder. This means that the assessing authority or any other statutory authority under the Act or the Rules thereunder can act under Section 9(2) only in accordance with the provisions of the Act and the Rules thereunder. .....

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