Provisional assessment procedure survived repeal of the enabling provision, with rule 21(9) upheld as a valid procedural measure.

Provisional assessments under rule 21(9) of the Kerala General Sales Tax Rules remained valid despite deletion of section 18 of the Kerala General Sales Tax Act, 1963. The Court agreed that the rule continued to operate even after the statutory provision supporting the earlier assessment scheme was removed, because the challenge was confined to the sub-rule and the issue was essentially procedural. Longstanding State practice also supported not disturbing the provision. The challenge to the provisional assessment procedure therefore failed, and rule 21(9) was upheld.

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Issues: Whether provisional assessments under rule 21(9) of the Kerala General Sales Tax Rules survived the deletion of section 18 of the Kerala General Sales Tax Act, 1963, and whether the validity of such assessments was vitiated.

Analysis: The challenge was confined to sub-rule (9) of rule 21. The Court agreed with the High Court that the rule continued to operate notwithstanding the deletion of section 18, which had originally provided the statutory scheme for provisional assessments. The Court also noted that the point was essentially procedural and that the position had been followed in the State for several years, giving no reason to disturb it.

Conclusion: The challenge to the provisional assessment procedure failed, and the validity of rule 21(9) was upheld against the petitioner.

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