K. Viswanath v. State Tax Officer

KERALA VALUED ADDED TAX

--Payment of tax at compounded rate --Cancellation of permission to pay tax at compounded rate by assessee----Tribunal was directed to complete argument on 24-7-2019 or on a shorter date, to which the appeal stands posted to and dispose of the appeal not later than 9-8-2019. Assessee was given liberty to make a request before Tribunal by enclosing a copy of this judgment.--Revenue in exercise of his powers under section 8(f), cancelled the permission to pay tax at compounded rate by assessee. Assessee appealed before Tribunal under section 60. Assessee first tried to convince this Court to keep in abeyance notice till appeal was heard and disposed of. Revenue opposed assessee's request contending that the order under section 8 was independent to the notice issued under section 25. Staying proceedings which is independent in nature, does not go with the scheme of the Act.Held: This Court while directing appeal to be disposed of within time-frame ought not to either keep in abeyance or stay notice issued under section 25. Assessee insisted for consideration of his alternate plea and Tribunal to dispose of appeal on 24-7-2019. Tribunal considered completing argument on 24-7-2019 or on a shorter date, to which the appeal stands posted to and dispose of the appeal not later than 9-8-2019. Assessee was given liberty to make a request before Tribunal by enclosing a copy of this judgment.