2003 (2) TMI 536

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.... Respondent. JUDGMENT Sivarajan, J. The Deputy Commissioner (Law), Board of Revenue (Taxes), Ernakulam is the revision petitioner. The assessment year concerned is 1993-94. The respondent-assessee is an abkari contractor in Piravom excise range. For the assessment year 1993-94 the assessee applied to the assessing authority for the facility of paying sales tax at the compounded rate which....

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....ng aggrieved by the said order, has filed this revision. 2. The learned Government Pleader appearing for the petitioner submits that the assessee had applied for and obtained the facility for payment of tax at the compounded rate under Section 7(14) of the Act and while enjoying the benefit, after sometime, it is not open to the assessee to seek for cancellation of the permission under any circ....

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....he tax at the compounded rate is paid the permission granted by the assessing authority survives and that in the instant case since the assessee had not paid the tax at the compounded rate monthly from August, 1993 it must be deemed that the permission granted by the assessing authority will stand automatically cancelled. The counsel, in support of the above, relied on Form 21A prescribed under Ru....

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....hat he could not foresee the difficulties he may have to encounter later". Regarding the contention based on the clauses in the prescribed Form the Division Bench has observed as follows: "It is next contended that the course open to the assessing authority in case of default of payment of tax at compounded rate is to have cancelled the permission given for payment of tax at compounded rate ....