TMI Blog2023 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ere with the judgment impugned dated 29.01.2019 but since the petitioner/company has not challenged the reassessment for the years 2001-02 to 2004-05 on merits and right of appeal indeed was available to it, we consider appropriate to observe that if appeal is being preferred by the petitioner/company within 60 days from today before the Appellate Authority against the order of reassessment years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And Ms. Meena K. P., Adv. ORDER The present petition has been filed assailing action of the Revenue Authorities invoking sub-Section (5) of Section 6 of the Kerala Tax on Luxuries Act, 1976 for reassessment for the years 2000-01 to 2004-05. After the Assessing Authority reassessed for the respective financial years in the ordinary course, the petitioner/company was supposed to prefer appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a conclusion that the reassessment could have been made at least of previous five years to the amendment made and may not be considered to be retrospective in application and accordingly taking assistance of the judgment in the case of Addl. Commissioner (Legal) Anr. Versus Jyoti Traders Anr. (1999) 2 SCC 77 recorded the following observations: 7. On the question of the retrospective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner/company so far as the reassessment year 2000-01 is concerned, but at the same time upheld the reassessment s made for the subsequent years 2001-02 to 2004-05. Learned counsel for the petitioner/company brought to our notice that for the subsequent assessment for the years 2008-09 to 2012-13, the appellate authority after revisiting the matter has remitted it to the Assessing Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority may examine the appeal on its own on merits in accordance with law. It is further made clear that all contentions under the law are available for the petitioner/company to be raised before the Appellate Authority. The special leave petitions are accordingly dismissed with above observations. Pending application(s), if any, shall stand disposed of. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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