1998 (8) TMI 554

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....the parties. 2.. The only question for consideration arising from the original petition filed by the petitioner (appellant herein) was whether there was any "proceeding recorded" within the meaning of sub-section (1) of section 36 of the Kerala General Sales Tax Act, 1963, enabling the petitioner (hereinafter referred to as "the assessee") to file revision under section 36 against exhibit P11 d....

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.... order, exhibit P11, demand notice was issued regarding the demand of interest under section 23(3) of the Act. It is the contention of the assessee that he disputed the said demand on the ground that refund of Rs. 23,364 was allowed to him. But despite that the said amount was not adjusted in the assessment order and the interest demand was wrongly raised. 4.. Aggrieved the assessee filed a rev....

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....ut below:   Before us learned counsel for the assessee urges that there may not be any order, but surely the note appended to exhibit P11 demand notice, falls within the expression "proceedings recorded", occurring in sub-section (1) of section 36 of the Act. In Governor-General in Council v. Shiromani Sugar Mills Ltd. [1946] 14 ITR 248 (FC); AIR 1946 FC 16, the court held that action on t....

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....for the levy, assessment and collection of the tax liability of a dealer. By exhibit P11 demand notice, it is certain that the departmental authorities took steps to recover the liability determined as sales tax and that was duly recorded in the demand notice itself. Ordinarily, a demand notice does not record any proceeding. But in exhibit P11 demand notice, the Assistant Commissioner (Assessm....