Ramachandran Nair, J. –

The appeal is filed against judgment of the learned Single Judge rejecting the appellant's challenge against assessment of turnover tax on the sale of liquor in appellant's Bar hotel at the compounded rate provided under Section 7(1)(a) of the Kerala General Sales Tax Act (hereinafter called "the Act"). We have heard counsel for the appellant and Government Pleader for the State.

2. The appellant, a Bar attached hotel not being a Star hotel or Heritage hotel, was entitled to pay turnover tax at the compounded rate provided under Section 7(1)(a) as against the liability for tax under the charging Section namely, Section 5(2) of the Act. Appellant applied for payment of tax at compounded rate under Section 7(1)(a) which is 140% of the purchase value of liquor and the appellant's request was allowed by the officer. Consequently during the assessment year 2006-2007 appellant remitted tax at compounded rate under Section 7(1)(a) and the same was accepted by the officer. However, when the assessment for the year 2006-2007 was proposed by issuing notice on 1.3.2011, the appellant requested for an option to withdraw from the compounding scheme for paymen