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Issues: Whether, in a case where no return is filed by a dealer, the assessment must be treated as one relating to escaped turnover under section 19 of the Kerala General Sales Tax Act, 1963, or whether the specific procedure and limitation under section 17 govern the assessment.
Analysis: Section 17 of the Kerala General Sales Tax Act, 1963 specifically provides the procedure where no return is filed, including the assessing authority's power to make a best judgment assessment and the time-limit for completing such assessment. Section 19 is a general provision dealing with escaped turnover. The specific scheme of section 17 would be rendered ineffective if cases of non-filing of return were brought under the general escaped-assessment provision in section 19. Applying the principle that a special provision prevails over a general provision, the Court held that the legislative intent was to treat failure to file returns under section 17 and not under section 19.
Conclusion: The question was answered in the negative. A case of non-filing of return is governed by section 17 and not by section 19 of the Kerala General Sales Tax Act, 1963.
Ratio Decidendi: Where a statute creates a specific self-contained procedure with its own limitation period for assessment on non-filing of returns, the general escaped-assessment provision does not apply to that situation.
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