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2010 (5) TMI 780 - HC - VAT and Sales TaxWhether prayers for declaring section 17B of the Kerala General Sales Tax Act, 1963 inserted by the Kerala Finance Act, 2005 as unconstitutional and ultra vires? Held that:- Section 17B of the KGST Act introduced through the Finance Act, 2005 does not suffers from any infirmity nor it is ultra vires of the Constitution and other provisions. Hence the prayer in this regard is liable to be rejected. Consequently no reason to interfere with exhibit P3 assessment invoking jurisdiction under article 226 of the Constitution of India. However, it is made clear that the petitioner has got liberty to approach the statutory appellate authority by taking all factual contentions against such assessment, apart from the contention regarding validity of section 17B on the factual matrix of the case. It is also made clear that the question regarding liability for payment of interest under section 23 of the KGST Act also can be agitated by the petitioner in such appeal. If such appeal is filed, the appellate authority shall consider the same untrammeled by any observations made herein. It is further made clear that if the petitioner has not filed any statutory appeals so far, the petitioner will be given liberty to file appeal against exhibit P3, within a period of one month from today along with petition seeking condonation of delay. The appellate authority shall consider the time spent before this court for getting the writ petition disposed as a valid ground for condonation of delay. Needless to say that the petitioner is at liberty to seek appropriate interim relief from the statutory authority if any such appeal is filed.
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