ORDER

H.L.DATTU, CJ, This Sales Tax Revision Case is filed against the order passed by the Sales Tax Appellate Tribunal in T.A.36 of 2006 dated 30th May, 2007. The Tribunal, by its impugned order has confirmed the order passed by the assessing authority in imposing the tax liability in a sum of Rs.1,02,721/- and the penalty under Section 17(5A) of the Kerala Geneal Sales Act ('the Act' for short) in a sum of Rs.3,08,163/- and the registration fee along with the compounding fee in a sum of Rs.1100/-.

2. The assessee has framed the following questions of law for our consideration and decision:

“A) Whether the re-opening of assessment under Section 19 of the KGST Act is necessary in a case where the tax due on the stock discrepancy detected during the shop inspection is paid to the department with an equal amount of tax so payable, under Section

47 of the Act, by way of compounding?

B) Whether the assessing authority can re-open the assessment under Section 19 of the Act in case where the return is filed before the date of compounding order is passed by the Intelligence Officer?

C) When there is no pattern of suppression and since the commodity is taxable at the point of first sales within