2002 (4) TMI 932

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....viable to the petitioner by virtue of S.R.O. No. 1728/93 read with S.R.O. No. 1091/99. Secondly, according to the petitioner, awarder is to remit tax and when there is failure on the part of the awarder to remit tax, it is for the department to recover tax from the awarder under section 7(10) of the Kerala General Sales Tax Act, 1963. Thirdly, the department cannot issue garnishee order in form No. 16 to the awarder for payment of tax assessed on the petitioner. 2.. I have heard the learned counsel for the petitioner and also the Government Pleader and the Standing Counsel for the B.S.N.L. 3.. The provisions of the KGST Act with regard to the payment of tax, deduction of tax by the awarders, etc., provide for settling the disputes between....

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....atisfied that the petitioner is regularly remitting tax or otherwise eligible for the certificate. The petitioner can also claim benefit of concessional rate in assessments and if it is not allowed, they can file appeal. The petitioner can also seek for clarification under section 59A as stated above. 5.. Counsel for the B.S.N.L. pointed out that they have remitted the tax so far deducted from the petitioner's bills to the AccountantGeneral. This of course is not contemplated under the Act, which provides for payment to the officer, before whom the contractor is registered. Therefore, hereafter the B.S.N.L. shall remit tax to the officer, before whom the petitioner is registered and issue certificate of payment of tax in form 21C to the pe....