1998 (10) TMI 521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion petition filed by the assessee is whether the order passed under section 47 of the Kerala General Sales Tax Act, 1963, can be later interfered with by the Deputy Commissioner exercising revisional power suo motu under section 35 of the Act. 3.. On March 6, 1992, an inspection was made on business premises of the assessee by the intelligence squad of the department and, then, suppression was d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... idered view that neither can the assessee nor can the department challenge the compounding order. In the compounding order, it is implied that the extent of suppression which are detected at the time of inspection by the Intelligence Squad of the department, was accepted by the assessing authority and, therefore, it was no more open to the Deputy Commissioner to reopen the matter under the purport .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X