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1988 Supreme(Ker) 444

V.SIVARAMAN NAIR, FATHIMA BEEVI
KERALA TRADING CORPORATION – Appellant
Versus
STATE OF KERALA – Respondent


Judgment :-

1. The appellant is an assessee under the Kerala General Sales Tax Act. He was assessed to tax for the assessment year 1984-85 by Ext. P3 order. According to the appellant, unauthorised additions were made to his taxable turnover resulting in an inflation of the total tax due. He filed an appeal against that order (Ext. P6). That was accompanied by Ext. P7 application for stay of recovery of disputed tax. On the complaint that the appellate authority was not passing orders on Ext. P7 and the assessing authority is proceeding with recovery of the arrears of tax due, be filed O.P. No. 7943 of 1988 seeking the issue of a writ of certiorari to quash Ext. P3 order and Exts. P4 and P5 demand notices. In the alternative, be sought a writ of mandamus directing the 2nd respondent to dispose of Exts. P6 appeal and P7 stay petition. Another relief which he sought was an interim order restraining respondents 4 and S to refrain from taking revenue recovery proceedings against him on the basis of Ext. P3 order.

2. The learned single judge who beard the matter was of the opinion that the assessment order having furnished materials and reasoning which prima facie would indicate a justif












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