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K.M. Traders Versus The State of Kerala, Thiruvananthapuram And The Commercial Tax Officer, Palakkad And Commissioner of Commercial Taxes Department of Commercial Taxes, Thiruvananthapuram

2018 (2) TMI 886 - KERALA HIGH COURT

Revision of assessment - challenge to revision on the ground that the same was passed after the expiry of the time limit prescribed for the said purpose in terms of clause (c) of sub-section (2) of Section 56 of the Act - Held that: - Going by the pl .....

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, if the assessment is not completed within four years from the relevant assessment year. - It is directed that if the petitioner prefers a revision challenging the impugned order within one month from the date of receipt of a copy of this judgme .....

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mt.T.Thasmi For The Respondents : SRI. V. K. Shamsudheen JUDGMENT Petitioner is an assessee under the Kerala Value Added Tax Act (the Act) and the Central Sales Tax Act. The assessment of the petitioner under the Central Sales Act for the year 2011-& .....

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round that the same was passed after the expiry of the time limit prescribed for the said purpose in terms of clause (c) of sub-section (2) of Section 56 of the Act. 2. Heard the learned counsel for the petitioner as also the learned Government Plead .....

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n appeal to the Deputy Commissioner (Appeals) or the Assistant Commissioner (Appeals) or the Appellate Tribunal or of a revision in the High Court; or (c) more than four years have expired from the year in which the order referred to therein was pass .....

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above, the order was passed on 28.11.2013. If the year referred to in clause (c) is taken as the calendar year or as the assessment year, the impugned order dated 29.7.2017 is well within time. 4. The learned counsel for the petitioner, however, poi .....

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was the assessment order of the petitioner for the year 2011-'12 and that therefore, the impugned order dated 29.07.2017 is far beyond the time limit prescribed under clause (c) of subsection (2) of Section 56 of the Act. As revealed from the pro .....

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