Election to pay tax under Section 5 barred assessment under Section 7, with the challenge failing.

An assessee who had elected to pay tax under Section 5 of the Kerala General Sales Tax Act, 1963 could not be subjected to assessment under Section 7 on the same footing. The Supreme Court found no legal error in the High Court's conclusion that the assessee's election under Section 5 made assessment under Section 7 impermissible, and it declined to interfere. The departmental challenge therefore failed, and the Section 7 assessment was not sustained.

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Issues: Whether, on the assessee having opted to pay tax under Section 5 of the Kerala General Sales Tax Act, 1963, the department could proceed to assess him under Section 7 of the same Act.

Analysis: The impugned writ appeal finding proceeded on the basis that the assessee had elected to pay tax in accordance with Section 5 of the Kerala General Sales Tax Act, 1963. On that footing, assessment under Section 7 was held to be impermissible. The order records no legal error in that conclusion and declines to interfere with the High Court's view.

Conclusion: The challenge to the writ appeal failed and the departmental assessment under Section 7 was not sustained.

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