A.M. Moosa vs Wealth-Tax Officer on 30 September, 1988
11. It is true that the assessee's claim has been accepted by the Tribunal for the earlier assessment year 1978-79. It is really not necessary to go into the question whether the assessee could seek any assistance by the fact that the notification issued by the Kerala Government dated 29-3-1979 was actually published in the Official Gazette on 3-4-1979 although in passing we may mention the decisions of the Tribunal in the case of S. Ratnam Pillai v. ITO [1984] 9 ITD 376 and S. Ratnam Pillai v. ITO [1987] 20 ITD 578 support the claim of the assessee. But there is some fresh material in this case to reconsider the issue. When the case of the assessee was decided earlier, the assessment order passed under the Sales Tax Act was, as we see, not present.