1991 (1) TMI 423

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... revision-petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963 (in short, "the Act"). We are concerned with the assessment year 1983-84. In this revision, the Revenue assails the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated January 29, 1990, rendered in Tribunal Appeal No. 872 of 1986. The sole question that arises fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d at a rate lower than the rate at which it is assessable, or any deduction has been wrongly made therefrom, the assessing authority may, at any time within four years from the expiry of the year to which the tax relates, proceed to determine to the best of its judgment the turnover which has escaped assessment to tax or has been underassessed or has been assessed at a rate lower than the rate at ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fficient to reopen the assessment. This has been so held by Bench decisions of this Court reported in Narayana Shenoi v. State of Kerala [1961] 12 STC 665, George v. Sales Tax Officer 1963 KLJ 769 and Ismail v. State of Kerala [1979] 43 STC 123. The said Bench decisions are in accord with the decision of the Supreme Court in Maharajadhiraj Sir Kameshwar Singh v. State of Bihar [1959] 37 ITR 388, w....