2018 (3) TMI 907 – KERALA HIGH COURT – TMI – Suo motu power of revision to the Deputy Commissioner – transfer of goods otherwise than by way of sale – sub-section (2) of Section 9 of the CST Act – Held that: – the suo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act – petition dismissed – decided against petitioner. – W.P.(C) No.40 of 2018 Dated:- 26-2-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran For The Respondent : Sri. V. K. Shamsudheen JUDGMENT Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in term
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on 6A of the Act dealing with transfer of goods otherwise than by way of sale. 4. It is seen that the suo motu power under Section 56 of the KVAT Act has been exercised by the second respondent in the instant case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus : (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sale
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hat suo motu powers conferred on the second respondent under Section 56 of the KVAT Act is more in the nature of administrative control over the lower authorities which is not conferred on him in terms of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus : 12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with a
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