JUDGMENT :

Heard Sri. Harisankar V. Menon, learned counsel for the petitioner, and Smt. Jasmine M.M., learned Government Pleader, for the respondents.

2. The present writ petition has been filed making a challenge to the orders in Exts.P8 and P9 issued by the 1st respondent under the provisions of Section 7 of the Kerala General Sales Tax Act, 1963 (“Act”, for short) for the financial years 2022-23 and 2023-24, whereby the petitioner's applications for compounding of turnover tax for the said years have been decided and the tax liability of Rs.1,19,96,211/- and Rs.1,49,95,264/-, respectively, have been calculated under the compounding scheme as provided under Section 7 of the Act and the Rules made thereunder.

3. The petitioner is the proprietor of M/s.KBC Green Park Hotel, Edat, Payyannur, Kannur District, a bar attached hotel. The petitioner is an assessee under the provisions of the Act. Under Section 5(2) of the Act, turnover tax @ 10% is required to be paid by a bar attached hotel on the sale of Indian Made Foreign Liquor.

4. Section 7 of the Act provides for payment of tax at compounded rate, which reads as under :

“7. Payment of tax at compounded rates: –

(1) Notwithstanding anyth