1992 (8) TMI 269

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.... Court was delivered by VARGHESE KALLIATH, J.-This is an appeal by the petitioner in O.P. No. 4990 of 1992-R against the judgment of a learned single Judge. The learned single Judge dismissed the original petition at the first stage itself. The appellant is an assessee under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The case highlighted in the original petition....

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.... assessment of sales tax for the period from 1983-84 to 1988-89 and found that even if the appellant has got a good case on merits, it is not proper and appropriate for this Court to interfere with the jurisdiction exercised by an authority under the Sales Tax Act in initiating proceedings for the purpose of assessment for certain years. 3.. There is no dispute that notices issued are in the pr....

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...., this Court will not interfere with such notices which are issued for the purpose of finalising an assessment. 4.. Of course, counsel for the appellant argued the case very ably and submitted that this Court is not powerless to interfere at any stage. We cannot say that we have absolutely no power to interfere with the proceedings initiated by the assessing authority, even at the first stage o....

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....ed in AIR 1961 SC 372 [1961] 41 ITR 191 (SC) (Calcutta Discount Co. Ltd. v. Income-tax Officer), [1985] 59 STC 277 (SC); [1985] 3 SCC 230 (McDowell & Company Limited v. Commercial Tax Officer) and AIR 1968 SC 49; [1968] 67 ITR 11 (SC) (Commissioner of Income-tax v. A. Raman and Co.). All those decisions have got special features. We cannot say that there is a general dictum that this Court should ....