Pending assessment under sales tax law: belated form filing could still be accepted before completion, and remand was upheld.

Section 17(4) of the Kerala General Sales Tax Act, 1963 applied to assessments still pending when it came into force, and the assessing authority was required to assess under that provision if its conditions were met. The statement in form 21CC, though ordinarily to be filed with the return under rule 18A(1A), could still be furnished before completion of assessment, including after notice under rule 18A(2). Because the assessee's turnover was below the statutory limit and the mandatory opportunity under the rules had not been given before assessment under section 17(3), the Tribunal's order setting aside the assessment and remanding the matter was upheld.

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Issues: Whether section 17(4) of the Kerala General Sales Tax Act, 1963 applied to pending assessments for earlier assessment years and whether non-filing of the statement in form 21CC at the original stage barred the assessee from claiming the benefit of that provision.

Analysis: Section 17(4) was held to govern assessments not yet completed when the provision came into force, and the assessing authority was bound to assess the dealer under that provision if its conditions were satisfied. Rule 18A(1A) required filing of the prescribed statement along with the return, but the statement could be furnished before completion of assessment, including upon notice under rule 18A(2). The turnover disclosed by the assessee was well below the statutory limit, and the Tribunal had correctly found that the assessee had not been given the mandatory opportunity contemplated by the rules before the assessment was completed under section 17(3).

Conclusion: The assessee was entitled to have the matter considered under section 17(4), and the Tribunal's order setting aside the assessment and remanding the matter for fresh disposal was upheld.

Ratio Decidendi: Section 17(4) applies to pending assessments, and where its conditions are satisfied the assessing authority must assess under that provision after complying with the procedural safeguards in rule 18A, including giving an opportunity before proceeding under section 17(3).

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