Unchallenged appellate order and failure to object to notice barred writ interference with consequential reassessment.

Recomputed sales tax liability under the Kerala General Sales Tax Act was not interfered with in writ jurisdiction because the appellate order sustaining the levy was never challenged, no objections were filed to the section 45 notice, and the writ was filed after unexplained delay. The assessing authority acted in accordance with the appellate directions and the material in the books of account, so the consequential reassessment was held not tenable for challenge. The writ petition was dismissed, and the assessment and demand were left undisturbed, subject only to limited instalment relief and suspension of recovery.

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Issues: Whether the recomputation and finalisation of the sales tax liability under the Kerala General Sales Tax Act could be interfered with in writ jurisdiction when the appellate order had not been challenged, no objections were filed to the notice issued under section 45, and the writ petition was brought after considerable delay.

Analysis: The appellate order had already sustained the levy at the last stage of sale and directed acceptance of the books of account. That order was never challenged. When the assessing authority issued notice under section 45 pointing out the correct turnover and inviting objections, the petitioner did not respond. The final order was thereafter passed on the basis of the appellate directions and the material in the books of account. In these circumstances, the challenge to the recomputed liability was not tenable, and the petition also suffered from delay in approaching the Court.

Conclusion: The challenge to the assessment failed and the writ petition was dismissed.

Final Conclusion: The assessment proceedings and demand were left undisturbed, with only limited instalment relief granted for payment and corresponding suspension of recovery.

Ratio Decidendi: An unchallenged appellate order, coupled with failure to object to a statutory notice and unexplained delay, bars interference with a consequential reassessment made in accordance with that order.

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