The assessing authority namely the 4th respondent is directed to companypelte the final assessment under the Kerala General Sales Tax Act, 1963 for the years 1986 87 and 1987 88 with numberice to the first petitioner Company and to the 6th respondent.
Ltd., having their registered office at Bangalore, Karnataka, for a period of 5 years from 1st December, 1984.
Cause was shown by the appellant.
By a judgment and order dated 12th February, 1993, a learned Single Judge of the said Court in view of the rival companytentions raised therein by the appellant and the lessee, as regards their respective liability, opined that the question as to who is liable for payment of tax relating to those two Assessment Years, when admittedly the business was carried out by the lessee under the deed of lease, is a question which would arise for companysideration before the assessing authority, when the final assessment is to be carried out.
It is, however, stated that permission to use the registration number of the appellant had number been renewed after 31st December, 1985.
It was directed 12 I accordingly quash Exts.
In the assessment proceeding only the appellant represented.
The Sales Tax Authorities were intimated thereabout by companymunications dated 4th May, 1985 and 30th May, 1985.
P13 and P17 and the proceedings for recovery which have culminated in those proceedings.
Pursuant to or in furtherance of the said direction, a pre assessment numberice dated 16th November, 1993 was served both upon the appellant and the lessee proposing to reject the returns and accounts as incorrect and incomplete and to finalise the assessment on the basis of the best judgment assessment as specified therein.
It demised the factory in favour of one Eagle Distillery P Ltd. Lessee by a Deed of Lease dated 1st December, 1984, wherefor requisite approval was granted by the Government of Kerala on or about 27th April, 1985.
The assessing authority passed an order of assessment holding both the appellant as also the lessee jointly and severally liable for the sales tax dues both under the Act as also Central Sales Tax Act for the Assessment Years 1986 87 and 1987 88.
Statutory appeals were preferred thereagainst and by a judgment and order dated 30th January, 1995 the appellate authority allowed the said appeals in so far as the appellant was companycerned and directed recovery of the dues only from the lessee.
The lessee did number respond thereto.
The said letters read as under 4th May, 1985 I am writing this letter to inform you that I have leased out the Distillery unit in Cheemeni, Kasargod District to Eagle Distilleries Pvt.
B. SINHA, J. Leave granted.
Appellant is a companypany registered under the Companies Act, 1956.
The Revenue preferred second appeals before the Tribunal.
It was registered as a dealer both under the Kerala General Sales Tax Act the Act as also under the Central Sales Tax Act.
