- (1.)The writ petitioner is a dealer in cement registered under the provisions of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act'). The subject matter of the writ petition is the levy of penalty under S.45A read with S.19(2) of the Act.
(2.)The assessment year in question is 1987-1988. The regular assessment for the said year was completed as per the assessment order dated 2-11-1988 fixing the total and taxable turnover of Rs.47,90,607.50 and Rs.40,97,790/- respectively. Subsequently the first respondent Addl. Sales Tax Officer issued a notice under S.19 of the Act proposing to revise the assessment order for the year 1987-1988 refixing the taxable turnover at Rs.62,40,337.50.
(3.)Ext. P1 dated 22-5-1989 is the revised assessment order under S.19as per which the escaped turnover is found to be Rs.21,42,550/-. The total tax involved in the escaped turnover is Rs.2,57,106/-.
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