9911796707
TMI Blog1998 (9) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... a General Sales Tax Act, 1963. Petitioner-firm has been carrying on business mainly in coconut oil. For the assessment year 1986-87 the petitioner filed annual return in form No. 8 for the purpose of assessment before the first respondent showing the total turnover as Rs. 2,35,28,132.42 and taxable turnover as Rs. 1,77,14,254.60. Subsequently the petitioner filed revised return in form No. 8 decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s crept in while filing the return in form No. 8 for the first time. Learned counsel appearing for the petitioner would also place reliance on the rulings of the apex Court reported as State of Madras v. Jayaraj Nadar Sons [1971] 28 STC 700 and Vishnu Traders v. Rajasthan Sales Tax Tribunal [1990] 77 STC 10 (Raj). 3.. Learned Government Pleader appearing for the respondents would draw attention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng jurisdiction under article 226 of the Constitution of India may not interfere and set aside the impugned orders. 4.. As narrated above the petitioner first submitted a return in form No. 8 declaring the total taxable turnover. Thereafter petitioner again filed another revised return in form No. 8 suo motu long before the commencement of the assessment proceedings. Petitioner has also explained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny act in the nature of violating the provisions of the Act which would attract the authorities to invoke section 45A of the Kerala General Sales Tax Act. In this view of the matter this Court is inclined to allow the original petition.
Accordingly the original petition is allowed.
Order on C.M.P. No. 21493 of 1993 in O.P. No. 11832 of 1993-H dismissed.
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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