2002 (10) TMI 770

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....he petitioner is registered is not made a party in the original petition. The petitioner is challenging two orders issued under section 47 of the Kerala General Sales Tax Act, 1963 accepting composition of offence for which the petitioner would have otherwise faced prosecution. The petitioner is not questioning the orders granting composition, but is questioning the composition fee collected by th....

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....course of inspection in the petitioner's shop conducted on August 3, 2000. It is seen from the counter-affidavit that the petitioner made two separate applications on August 8, 2000 and September 4, 2000 agreeing to compound the offence for both the years admitting compounding fee at Rs. 1 lakh each. According to counsel for the petitioner, the assessment is not completed and the determination....

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....g authority. In the counter-affidavit it is stated that the tax sought to be evaded by the petitioner was estimated at Rs. 2,03,028 for the year 1999-2000 and Rs. 96,450 for 2000-2001. According to the petitioner, the tax amount determined in the penalty proceeding is not correct. However, the details are furnished in the counter stating the date gathered on inspection and the admission by the pet....

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.... the assessing officer before whom the petitioner is registered and the petitioner will co-operate in the assessments by producing documents and books of accounts before the assessing officer. The assessing officer shall complete the assessments for both years within a period of three months from the date of receipt of a copy of this judgment, which will be produced by the petitioner along with a ....