Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kerala General Sales Tax Act 1963 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Kerala General Sales Tax Act, 1963 (15 of 1963) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Kerala General Sales Tax Act 1963 - Section 39(4) - Scope of - Appellate Tribunal - If Possesses jurisdiction or power to enhance assessment in the absence of an appeal or cross-objection by one of the parties.Section 39(4)(a)(i) of the Kerala General Sales Tax Act 1963 provides that in disposing of an appeal, the Appellate Tribunal, may, after giving the parties a reasonable opportunity of being heard either in person or by a representative, confirm, reduce, enhance or annul the assessment or penalty or both. On the ground that 50% of the transactions recorded in a rough note-book detected and seized by the Inspecting Officer from the Head Office of the firm were not entered in the regular books of accounts maintained by the assessee, the Sales Tax Officer made an addition of 10% to the admitted turnover and completed the assessment. In an appeal, the Appellate Assistant Commissioner, reduced the addition to 5% of the admitted turnover. The respondents preferred a second appeal before the Appellate Tribunal. But the Department neither filed an appeal against the Order of the Appellate Assistant Commissioner nor raised any cross-objections in the assessee's appeal. After issuing a show-cause notice to the assessee, the Tribunal, under section 39(4) of the Kerala General Sales Tax Act 1963, directed the addition of a certain amount to the taxable turnover. In its Tax Revision Petition, the respondent contended before the High Court that the Order of the Tribunal was wrong in that it had no jurisdiction or power to enhance the assessment in the absence of an appeal or cross-objections by the Department. Setting aside the impugned Order of the Tribunal the High Court remanded the case for hearing the appeal afresh. In appeal to this Court, the appellant (Department) contended that on a true construction of section 39(4) of the Act, the Appellate Tribunal should be regarded as possessing the power to enhance the assessment even in the absence of any appeal or cross-objections by the Department against the Appellate Assistant Commissioner's Order. |
Judge | Hon'ble Mr. Justice V.D. Tulzapurkar |
Neutral Citation | 1978 INSC 152 |
Petitioner | State Of Kerala |
Respondent | M/s. Vijaya Stores |
SCR | [1979] 1 S.C.R. 538 |
Judgement Date | 1978-09-01 |
Case Number | 477 |
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