1996 (4) TMI 453

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..... s a condonation of two days and C.M.P. No. 3236 of 1992 relates to the prayer of condonation. Said delay is condoned and the matter is taken up for decision. 2.. This revision gets a heavy dent at the very route of its initiation. Under section 19 of the Kerala General Sales Tax Act, 1963 in a situation of escapement of assessment to tax in any year, for any reason, the assessing authority can at .....

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..... under section 5(7) of the Kerala General Sales Tax Act, 1963 and found in view of the Amendment Act 3 of 1983 (October 14, 1982) continuing till the enactment of the Kerala Finance Act, 1987 (18 of 1987) (July 1, 1987) omitting the same with reference to the empty bottles as packing material, allowing concession thereunder. 4.. Four years as per the provisions of section 19(1) from the expiry o .....

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..... rate of tax, that again would appear to be not correct is the very basis of further action. 5.. Needless to state that in reply dated February 16, 1989, within almost eight days thereafter the assessee was emphatic to put it on record that no reason is given for such a finding, with a contention thereafter that form No. 18 is duly filled and they were accepted only concessions as per the provisio .....

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..... uthority has taken up the further path in the matter and by the order dated March 1, 1989 reopened the assessment holding that application of section 5(7) of the Act is not correct as the bottle is a distinct identity and no more as a container and they are also not known as packing materials. 9.. The first appellate authority-Additional Appellate Assistant Commissioner of Agricultural Income-tax .....

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..... necessary edifice to justify the initiation by a situation requiring satisfaction of section 19 of the Act is found lacking. The proceedings are reopened contrary to the statutory provisions as stated above. 12.. In this view of the matter the entire proceedings would have to be termed as being without jurisdiction by reason of absence of satisfaction of the requirements of section 19 of the Ker .....

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