IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 18769 of 1998(H)
1. M/S.RUBBER COATS (INDIA)
... Petitioner
Vs
1. COMMERICAL TAXES OFFICER
... Respondent
For Petitioner :SRI.ARIKKAT VIJAYAN MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :14/11/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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O.P. No.18769 of 1998
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Dated this the 14th day of November, 2007.
JUDGMENT
Dispute raised in the O.P. is with regard to rate of tax on the product
sold by the petitioner namely, rubber lining material. Demand is seen
raised in Form 14Dunder Rule 21(10) of the KGST Rules. The petitioner
has returned the turnover at 6% and the tax demanded through Form 14D is
10%. Demand is raised for the assessment year 1997-98 and for part of
1998-99. I do not think the officer is justified in demanding tax at higher
rate when the petitioner has raised a dispute on the same. When there is a
dispute on rate of tax, there should be provisional or regular assessment
based on which higher rate of tax can be demanded. The O.P. is therefore
disposed of directing the first respondent to issue notice, hear the petitioner
and complete regular assessment for all the years and demand tax based on
such assessments.
C.N.RAMACHANDRAN NAIR
Judge
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