TMI Blog1997 (9) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... September 30, 1987 and August 22, 1988 which were subject-matter of T.A. Nos. 614 of 1988 and 532 of 1989 respectively before the Tribunal. T.R.C. No. 72 of 1994 arises from the order in T.A. No. 532 of 1989 and T.R.C. No. 74 of 1994 arises from order in T.A. No. 614 of 1988. 3.. The common question raised by the assessee in these revision cases are as follows: (i) Whether, on the facts and in the circumstances of the case, has the Appellate Tribunal gone wrong in holding that the revision-petitioner has been given a reasonable opportunity to raise its contentions to the pre-assessment notice? (ii) Whether, on the facts and in the circumstances of the case, is the assessing authority bound to return the documents seized at the insp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egular books of account. Proceedings under section 19 of the Kerala General Sales Tax Act, 1963, have been initiated for these five years. The escaped assessment was completed on September 30, 1987. Subsequently, another assessment under section 19 was made for the year 1986-87 as per order dated August 22, 1988. By a common order the first appellate authority dismissed all the appeals filed by the assessee. Aggrieved by the above, the assessee filed second appeals before the Tribunal. The contention put forward by the assessee before the Tribunal that no opportunity was given to him to examine the seized records was not accepted. 5.. On going through the events in this case we are of the view that the Tribunal was fully justified in ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuant thereto Advocate V.K. Ramachandran Nair filed vakalath on behalf of the assessee and requested the assessing authority to afford him an opportunity to verify the seized records and take down the extracts wherever necessary. Time was granted up to August 10, 1987 to verify the records. Since the advocate did not turn up a notice was issued on August 18, 1987 giving the advocate one more opportunity to verify the seized records on or before August 18, 1987. Copy of the notice was sent to the assessee also. But neither the advocate nor the assessee availed of the opportunity. The assessing officer thereupon completed the assessment for the years 1982-83 to 1986-87 under section 19 of the KGST Act. 6.. The above facts are not disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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