TMI Blog2009 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing officer within two weeks from the date of receipt of a copy of this judgment. - W.A. No. 2099 of 2009 - - - Dated:- 23-9-2009 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K., JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. The question raised in the writ appeal filed by the appellant-dealer registered under the Central Sales Tax Act, 1956 is whether CST assessment could be completed by the fast track team under the provisions of section 17D of the Kerala General Sales Tax Act. The appellant s case is that the provisions of section 17D for completion of pending assessments by fast track team appointed by the Commissioner of Commercial Taxes apply only to assessments pending under the local sales tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of India, assess, reassess, collect and enforce payment of tax, including any interest or penalty payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that they do not intend to complete CST assessment by invoking the provisions of section 17D, the same does not mean that fast track team does not have powers to make assessments under the CST Act. In other words, the applicability of section 17D of the KGST Act for completion of pending assessments under the CST Act does not bar regular assessing officers to complete CST assessments if the fast track team does not take up such assessments. We therefore uphold the judgment of the learned single judge and dismiss the writ appeal. Even though we dismiss the writ appeal, we notice that the assessments were made ex parte in this case. The appellant s remedy against such assessments is to file appeal before the Tribunal after deposit of fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
