IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 13TH FEBRUARY 2008 / 24TH MAGHA 1929 OTC.No. 11 of 2005() -------------------- AITA.351/1998 of AGRL.I.T. ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/APPELLANT/REVENUE ------------------------------------------------------ STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.K.P. PRADEEP RESPONDENTS: RESPONDENT/ASSESSEE -------------------------------- S.V.NATARAJAN CHETTIYAR GENERAL MARCHANT COMMISSION AGENT, THAVALAM, ATTAPPADY, MANNARKKAD. BY THIS OTHER TAX CASES HAVING BEEN FINALLY HEARD ON 13/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- O.T.C. No. 11 OF 2005 -------------------------------------------- Dated this the 13th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. Notice could not be served on the respondent because, he is stated to be no more. In the normal course, State should implead the legal heirs for pursuing the case. However, on going through the order of the Tribunal under challenge, we find the same cannot be sustained for the reason that Tribunal has not considered even the relevant provision which relates to limitation, that is Section 17(6) of the KGST Act before cancelling the assessment as time-barred. Moreover, we notice that the assessee had no case before the first appellate authority that the assessment for 1989-90 is barred by limitation. On the other hand, the first appellate authority remanded the matter to the assessing officer for giving one more opportunity to the respondent to produce C forms which is based on request of the assessee. We do not know how the respondent can ask for time for production of C forms before the 2 appellate authority and at the same time can plead limitation. We therefore set aside the order of the Tribunal with direction to the assessing officer to reconsider the matter including claim of limitation after serving notice on the legal heirs of the respondent-assessee, details of which will be collected by the department. Tax Revision is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 3