1991 (1) TMI 423

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....RIPOORNAN, J.-The Revenue is the 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. ....

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....n under-assessed or has been assessed 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 assess....

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.... opinion on the same material will be sufficient 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 Sing....