Statutory procedure for revised sales tax assessment is mandatory; non-compliance invalidated the assessment and related amnesty action.

A revised assessment under section 17D of the Kerala General Sales Tax Act was held unsustainable because the statutory procedure was not followed: notice, opportunity of hearing, consideration of objections, and a unanimous decision by the assessment team were required. As the assessment departed from that scheme, it could not stand. The amnesty order, having been issued only on the basis of the revised assessment, and the cancellation notice flowing from it, also lacked an independent foundation and were quashed.

---

---

Issues: Whether the revised assessment made under section 17D of the Kerala General Sales Tax Act was valid, and whether the consequential amnesty order and cancellation notice could survive.

Analysis: The assessment was found unsustainable because the procedure contemplated under section 17D had not been followed. The governing procedure required notice, opportunity of hearing, consideration of objections, and a unanimous decision by the assessment team. Since the impugned assessment was not made in compliance with that statutory scheme, it could not stand. The amnesty order had been passed only on the basis of the revised assessment, and the cancellation notice flowed from that assessment.

Conclusion: The revised assessment was quashed, and the consequential amnesty order and cancellation notice were also quashed.

---