Kerala Court September 1985 Judgments
K. Kunhi Ahammed Haji Vs. the Intelligence Officer and ors.
Court: Kerala
Decided on: Sep-10-1985
Reported in: [1985]60STC359(Ker)
K. Bhaskaran, C.J. 1. The petitioner is stated to be a dealer in copra. In and by exhibit P3 order dated 30th November, 1976, the 1st respondent-Intelliengence Officer, Agricultural Income-tax and Sales Tax, Kasaragod levied a penalty of Rs. 3,905.70 which represented half the value of the copra found to have been not accounted for. Aggrieved by exhibit P3, a revision was filed ; and that is seen to have been disposed of by exhibit P6 order dated 3rd July, 1979 by the 3rd respondent, the Board of Revenue (Taxes), Trivandrum.2. Sri P. A. Mohammed (T), the counsel for the petitioner, submitted that Section 28(8) of the Kerala General Sales Tax Act, 1963 (the 'Act') is ultra vires the Constitution inasmuch as the maximum penalty that the assessing authority was empowered to levy had been fixed at half the value of the goods not accounted for by the assessee. Section 28(8) of the Act reads as follows :28. Power to order production of accounts and powers of entry, inspection, etc.:--.... (8...
Tag this Judgment!Hindustan Paper Corporation Ltd. Vs. Government of Kerala
Court: Kerala
Decided on: Sep-09-1985
Reported in: [1986]61STC93(Ker)
K.T. Thomas, J.1. The short question to be decided in these revisions relates to the interpretation of Section 8(2A) of the Central Sales Tax Act of 1956 (for short 'the Central Act').2. The facts which gave rise to these revisions can be stated briefly in the following lines :3. M/s. Hindustan Paper Corporation Ltd., the petitioner herein, manufactures newsprint in their factory and they also sell the newsprint so manufactured by them inside and outside Kerala State. In 1971, the Government of Kerala had by notification granted an exemption in respect of the tax payable under the Kerala General Sales Tax Act, 1963 (which will be referred to hereinafter as the State Act), in regard to the turnover of the sale of newsprint by newsprint plants in the State for a period of two years from the date of starting of the production of the newsprint by such newsprint plants. Subsequently in the year 1974 the petitioner-company had entered into an agreement with the Government of Kerala, as per w...
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