https://www.taxtmi.com/caselaws?id=432355 The Supreme Court declined to interfere with the High Court's ruling on reassessment under the Kerala Tax on Luxuries Act. The High Court held that reassessment for 2000-01 exceeded the 5-year limit but upheld it for 2001-02 to 2004-05. The petitioner was advised to appeal the reassessments for the latter years within 60 days to the Appellate Authority for consideration within the limitation period. The Court directed the Appellate Authority to review the appeal on its merits, allowing the petitioner to present all legal arguments. Special leave petitions were dismissed, and pending applications were resolved accordingly. en-us Wed, 16 Nov 2022 00:00:00 +0530 Wed, 24 May 2023 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432355 The Supreme Court declined to interfere with the High Court's ruling on reassessment under the Kerala Tax on Luxuries Act. The High Court held that reassessment for 2000-01 exceeded the 5-year limit but upheld it for 2001-02 to 2004-05. The petitioner was advised to appeal the reassessments for the latter years within 60 days to the Appellate Authority for consideration within the limitation period. The Court directed the Appellate Authority to review the appeal on its merits, allowing the petitioner to present all legal arguments. Special leave petitions were dismissed, and pending applications were resolved accordingly. Case-Laws VAT and Sales Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432355