2011 (8) TMI 999

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....) of the Kerala General Sales Tax Act, 1963 after the closure of the relevant assessment year. We have heard the Government Pleader for the State and the counsel appearing for the respondents. The facts leading to the controversy are the following: The respondent is running a bar hotel. During 2008-09 he was liable to pay turnover tax on liquor at 10 per cent under the KGST Act and was also liable to pay tax on sale of cooked food at four per cent under the KVAT Act. Both the KGST and the KVAT Acts, respectively, provide for compounding facility for payment of tax on liquor and cooked food, respectively. The respondent obviously had to file applications for compounding before separate authorities under both the statutes. Under the compou....

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....ing officer on May 18, 2009 which was rejected by him. The respondent filed appeal against this order before the appellate authority. The Deputy Commissioner (Appeals) dismissed the appeal by relying on the judgment of this court reported in Annie George v. State of Kerala [2009] 20 VST 796 (Ker). However, on second appeal, the Tribunal allowed it by condoning the delay in filing application for compounding and directed assessment at compounded rate on the liquor sales turnover. It is against this order, the revision is filed by the State. After hearing both sides, we are unable to sustain the order of the Tribunal for more than one reason. In the first place, under the scheme of compounding, the application has to be filed on due date a....