9911796707
TMI Blog1987 (6) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent is an assessee to sales tax. We are concerned with the assessment year 1957-58. The respondent was a dealer in hill produce and timber at Calicut. The firm was assessed to sales tax, by order dated 30th January, 1960. According to the Revenue, the firm was constituted on 2nd December, 1957, as could be seen from the intimation sent to the Sales Tax Officer on 23rd February, 1978. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2th November, 1958. He further held that there was no bar to the proceedings being continued in view of the provisions of section 61 of the Kerala General Sales Tax Act, 1963. The decision of this Court in C.N. Savankutty v. State of Kerala [1978] 42 STC 204 was relied on in support of the above stand. The appeal filed by the assessee before the Deputy Commissioner (Appeals), was futile. In second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the old Act itself so that when the new Act came into force, there were no assessment proceedings pending with the assessing authority. There was, therefore, no question of continuation of the proceedings under the new Act. The provisions in the new Act could be of no avail to validate an assessment on a dissolved firm made under the provisions of the old Act. Since the assessment proceedings ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that when once the assessment proceedings commence, they will continue till a final order of assessment is made in regard to the said return (notice). Here, the order of assessment passed on 30th January, 1960, was set aside by the Appellate Tribunal. There was a remit. On that day, the Kerala General Sales Tax Act had come into force. The proceedings started under the General Sales Tax Act, 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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