Kerala High Court
State Of Kerala vs The Malayala Manorama Company Ltd on 10 March, 2021
Author: Bechu Kurian Thomas
Bench: S.V.Bhatti, Bechu Kurian Thomas
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 10TH DAY OF MARCH 2021 / 19TH PHALGUNA, 1942
ST.Rev..No.51 OF 2009
AGAINST THE ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL,
ADDL. BENCH, KOTTAYAM, DATED 23-10-2008 IN T.A.NO.132/2005
REVISION PETITIONER/ RESPONDENT/ REVENUE :
STATE OF KERALA,
REPRESENTED BY JOINT COMMISSIONER (LAW),
COMMERCIAL TAXES, ERNAKULAM
BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
RESPONDENT/ APPELLATE/ ASSESSEE :
THE MALAYALA MANORAMA COMPANY LTD.,
KOTTAYAM.
R1 BY ADVS. SRI.ANIL D. NAIR
SRI.P.BENNY THOMAS
SRI.A.K.JAYASANKAR NAMBIAR
SRI.K.JOHN MATHAI
SRI.E.K.NANDAKUMAR
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON
10.03.2021, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
ST.Rev..No.51 OF 2009
2
ORDER
Dated this the 10th day of March 2021 Bechu Kurian Thomas, J.
This Sales Tax Revision relates to the assessment year 1997-98. The assessment was completed by order dated 29.10.2002 and the assessee contended that the order was communicated to it only on 31.03.2003. The assessee raised the question of limitation by referring to Section 17(6) of the Kerala General Sales Tax Act (for short, 'the Act'). The Appellate Authority found that the assessment order was served on the assessee within the stipulated period. On appeal to the Tribunal it was held that the assessment was barred by limitation.
2. The learned Senior Government Pleader Sri.V.K.Shamsudheen submitted that the question raised in this revision is government by a judgment of this Court in State of Kerala v. Dr.George Jacob [(2009) 26 VST 304] wherein it was held as follows :-
"3. It is seen that the Finance Act, 2002 introduced an amendment to Section 17(6), whereby the limitation provided for ST.Rev..No.51 OF 2009 3 assessment was five years instead of the usual period of four years and the said provision was in force from March 31, 2002 to March 31, 2003. The question to be considered is whether this amendment will save the assessment of the respondent for the year 1998-99 which was completed beyond the usual period of four years, but within five years from the end of the relevant year. According to the counsel for the respondent the amendment is not applicable for the assessment year 1998-99 and the limitation for that is only for four years. The Government Pleader on the other hand contended that the amendment will be applicable for those assessments which get time-barred on account of expiry of four years between these two dates, i.e.March 31, 2002 and March 31, 2003.
4. We are of the view that, the purpose of making the amendment applicable between the two dates which are the last dates for final orders is to save limitation only for two assessments, i.e., for assessment years 1997-98 and 1998-99, which were getting time-barred under the original provision on March 31, 2002 and March 31, 2003, respectively. In order to extend the time-limit for completion of assessment for these two years by another year, the amendment is brought out, making it effective from March 31, 2002 to March 31, 2003 : We therefore hold that the amendment applies for the assessment year 1998-99 and so much so the assessment completed before March 31, 2004 is well within time."
3. Since it is already held in the aforesaid decision that the purpose of the amendment to Section 17(6) was to save the limitation for the assessment years 1997-98 and 1998-99 which were getting time barred and that the time limit was extended till 31 st March, 2003, we are of the view that the finding of the Tribunal in the ST.Rev..No.51 OF 2009 4 instant case that the assessment was barred by limitation is erroneous.
Accordingly we set aside the order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam in TA.No.132/2005 and remand the same to the Tribunal for consideration, in accordance with law.
This revision is allowed as above.
Sd/-
S.V.BHATTI, JUDGE Sd/-
BECHU KURIAN THOMAS, JUDGE RKM ST.Rev..No.51 OF 2009 5 APPENDIX PETITIONER'S EXHIBITS:
ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED 29.10.2002 ANNEXURE-B THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 08.11.2004.
ANNEXURE-C A TRUE COPY OF THE ORDER OF THE STAT DATED 23.10.2008.