Assessment order becomes effective only on communication; objections filed earlier must be considered before finalising assessment.

An assessment order under the Kerala Value Added Tax Act is effective only when it is issued or communicated and passes beyond the assessing authority's control. Where the assessee's objections are filed before the order attains that operative status, the objections must be considered before the assessment is finalised. Here, the objections were available before the order was despatched and served, even though the order bore an earlier date. The assessment was therefore unsustainable for non-consideration of objections and was quashed, with fresh assessment directed after giving the assessee an opportunity of hearing.

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Issues: Whether an assessment order passed before consideration of objections, though served only later, could be sustained under the Kerala Value Added Tax Act.

Analysis: The notice under section 25(1) called for objections within seven days. The assessee sought additional time and filed objections before the assessment order was despatched and served, though the order bore an earlier date. The governing principle applied was that an assessment order becomes effective only when it is issued or communicated so that it is beyond the control of the assessing authority. Since the objections were available before the order became operative, they had to be considered before completing the assessment.

Conclusion: The assessment order was unsustainable for failure to consider the objections and was quashed.

Final Conclusion: Fresh assessment was directed after considering the objections and granting an opportunity of hearing.

Ratio Decidendi: An assessment order is not effective until it is issued or communicated, and if objections are filed before the order attains that finality, the assessing authority must consider them before finalising the assessment.

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