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2009 (10) TMI 876 - HC - VAT and Sales TaxConstitutional validity of section 17D of the Kerala General Sales Tax Act, 1963 challenged - Held that:- We are of the view that the provision under sub-section (5) of section 17D providing for remittance of full assessed tax for filing appeal is perfectly tenable. We see no merit in the challenge against the validity of section 17D of the Act, which as already held by us is beneficial provision. Therefore, we uphold the constitutional validity of section 17D. Since in all these cases assessments are completed by issuing pre-assessment notice by individual officers, we feel that the procedure contemplated and stated by us above is not strictly followed and so much so, orders passed cannot be sustained under the provisions of section 17D. We, therefore, allow the writ appeals and writ petitions in part by vacating the impugned assessment orders, but with direction to the assessment team to complete the assessment afresh under section 17D within a period of three months from date of receipt of copy of this judgment, after issuing notice to all parties and after hearing their objections
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