1. This appeal is directed against the judgment and order passed by the High Court of Kerala at Ernakulam in Commr. (Law) Board of Revenue (Taxes) v. Koothattukulam Liquor, Tax Revision Case No. 70 of 1997, order dated 25-2-2003 (Ker) dated 25-2-2003.

3. S.7 was introduced in the Act w.e.f. 1-4-1992. S.7 of the Act provides for payment of tax at compounded rates. Admittedly, in the beginning of the excise year, the assessee had filed an application in Form 21 before the assessing authority, dated 24-5-1993, inter alia requesting the assessing authority to facilitate it to pay the tax under the Act at the compounded rates. This application of the assessee was allowed by the assessing authority by an order, dated 28-6-1993 and accordingly Form 21 - A was issued to the assessee.

5. Being dissatisfied with the orders so passed by the first appellate authority, the assessee had carried the mat