Appellant is engaged in business of manufacture and sale of insulated electrical cable.
The said authority directed re assessment for the year 1995 96 by an order dated 7.11.2003.
Questioning the said orders, appeals were filed by the appellant before the Tribunal which by reason of a companymon judgment dated 21.12.2005 were dismissed.
An inspection, however, was carried out in the premises of the appellant.
With a view to pronounce an authoritative judgment on the said issue, we are of the opinion that the Union of India should also be impleaded as a party.
It is registered under the Kerala General Sales Tax Act, 1963 for short the Act .
Two Sales Tax revisions wee filed thereagainst before the High Court, which by reason of the impugned judgment have been dismissed.
It has filed a companynter affidavit.
The matter was remitted to the Deputy Commissioner for its re examination.
Appellant filed an appeal before the Kerala Sales Tax Appellate Tribunal.
Appellant admittedly took recourse to the provisions of the said Scheme.
Certain amount of unaccounted production and sale of goods was found.
By an order dated 14.01.2003, the earlier assessment order was set aside.
Assessment proceedings in respect of the assessment years 1995 96 and 1996 97 were companypleted relying upon or on the basis of the books of accounts maintained by it.
Declaration made by it thereunder was accepted.
2407 OF 2007 Arising out of SLP Civil No.
Pursuant thereto Union of India was impleaded as a party herein.
CIVIL APPEAL NO.
By an order dated 20.05.2003, the assessment in respect of the Assessment Year 1996 97 was set aside.
111 of 2007 B. SINHA, J Leave granted.
Legality of a numberice issued by the Deputy Commissioner of Commercial Taxes, Kollam vis vis the provisions of the Kar Vivad Samadhan Scheme, 1998 for short the Scheme framed under the Finance Act, 1998 is in question in this appeal which arises out of a judgment and order dated 3.08.2006 passed by a Division Bench of the Kerala High Court.
