2004 (11) TMI 551

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....ty Commissioner of Agricultural Income-tax and Sales Tax whereunder he has dismissed a common application filed by the petitioner under section 35(1) of the Kerala General Sales Tax Act, 1963 for suo motu revision of the sales tax assessments completed for the assessment years 1992-93 and 1993-94 for granting exemption on the sales turnover of composition books, which according to the petitioner, ....

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....rongly assessed. Therefore, the petitioner filed application before the Deputy Commissioner of Agricultural Income-tax and Sales Tax under section 35(1) of the KGST Act for suo motu revision of the original assessments completed whereunder petitioner had already paid the tax on the turnover of composition books. The Deputy Commissioner under a detailed order exhibit P4 held that the application fi....

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....f 1993) dated April 1, 1993 whereunder the authority of the Deputy Commissioner to revise the assessments suo motu under section 35(1) of the KGST Act is limited only to orders prejudicial to the Revenue. I am in agreement with the argument of the learned Government Pleader because the position canvassed by the petitioner was law declared by this court under the decisions above referred. Amendment....

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....nder their orders. After the amendment to section 35(1) vide Act 13 of 1998 if any assessee is aggrieved by an assessment, he has to only file appeal against the assessment. The only ground on which the petitioner filed application under section 35(1) is to avoid limitation provided for filing appeal which was over long before filing application for suo motu revision. Therefore, the petitioner&#39....