Case: Assistant Commissioner and Another Vs. Vishnu Trading Company

1. We have heard learned counsel and perused the order under challenge 2. Learned counsel for the appellant places reliance upon Section 29-A(2-B) of the Kerala General Sales Tax Act, 1963 which permits a special procedure to be adopted in the case of an assessee if the Sales Tax Officer has reason to believe that the tax payable for the sale or purchase of the goods under transport is not paid or the dealer whose goods have been transported has not paid any tax in accordance with the procedure prescribed or had at any time defaulted in payment of any tax. In such a situation the Sales Tax Officer is empowered to allow the transport of goods only after realising the tax due on the turnover of the goods transported. It appears in the instant cases that the normal procedure in respect of the transport of goods was denied to the respondent-assessee and he approached the High Court by way of a writ petition seeking a direction that the normal procedure should be followed and he should be given blank delivery notes in book form. We have perused the affidavit filed by the Sales Tax authorities who opposed the writ petition. It does not appear that any order had been passed by the Sales Tax authorities invoking Section 29-A(2-B) or recording that they had reason to believe that the conditions of that sub-section were satisified. In the absence of such an order, or even a noting, the Sales Tax authorities were not entitled to adopt a procedure other than the normal procedure in respect of the respondent-assessee.

Decision reasoning: 0[ds]We have perused the affidavit filed by the Sales Tax authorities who opposed the writ petition. It does not appear that any order had been passed by the Sales Tax authorities invoking Section) or recording that they had reason to believe that the conditions of thatn were satisified. In the absence of such an order, or even a noting, the Sales Tax authorities were not entitled to adopt a procedure other than the normal procedure in respect of the