2014 (8) TMI 1148

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....ales Tax<br>THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FOR THE APPELLANT : BY ADV. SRI.VIJAYAN. K.U. FOR THE RESPONDENT : GOVERNMENT PLEADER SRI. S. SUDHEESH KUMAR J U D G M E N T Thottathil B. Radhakrishnan,J. 1. This writ petition comes to us on a reference by the learned single Judge. Though it is stated in the reference order tha....

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.... made, it has to be processed in accordance with Rule 30 of the Rules. Sub-rule 1 of Rule 30 provides for the application, its form, relevant date etc. Sub-rule 2 says that on receipt of the application, the assessing authority shall conduct necessary enquiries and shall pass such order granting or rejecting the application, as the case may be. An order of rejection ought not to be made without gi....

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....erefore, a final order accepting and allowing the application for payment of tax at compounded rate in terms of Section 7 of the Act can come only at the end of the accounting year concerned. This is why in sub-rule 3 of Rule 30 of the Rules, it is stated that on the application being allowed, the assessing authority shall serve the dealer a notice of demand under Form - 13. Sub-rule 5 of Rule 13 ....

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....e broken except with consensus ad idem. This settled position does not apply to the facts of the case because, in cases of the nature we are deciding, the compounding proceedings get concluded only by the issuance of the final order on completion of the assessment under the provisions contained in Section 7 for payment of tax at compounded rate. Not only that, Koothattukulam Liquors (supra) dealt ....