Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 771 - HC - VAT and Sales TaxApplication for review filed by the Revenue under section 39(7) of the Kerala General Sales Tax Act, 1963 rejected - Held that:- As find nothing irregular in the officer accepting the scheme of payment of tax at compounded rate offered by the assessee in the course of regular assessment, the scope for appeal is only limited to the assessee's challenge against modification of the tax payable for earlier year namely, 1998-99, we direct the assessing officer to reconsider the tax for the year 1998-99 which is one of the basis for determination of tax payable at compounded rate for 2000-01 and then rework interest by excluding liability for the differential amount for the period noted above and issue a revised order to the assessee. Fresh order should be passed after issuing a proposal to the respondent-assessee, calling for their objection and only after hearing the objections. If any issue survives with regard to determination of tax for 1998-99 for the purpose of payment of tax at compounded rate for 2000-01, the assessee is free to file appeal.
|