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Judgment
C.A. No. 1119 of 2006
This appeal is directed against the impugned judgment and order passed by the High Court of Kerala at Ernakulam in W.A. No. 1134 of 2005 whereby the High Court has dismissed the writ appeal filed by the Appellant. After arguing the matter for quite some time, Shri Basava Prabhu S. Patil, learned senior Counsel appearing for the Appellant submits that he may be permitted to raise all such grounds available to the Appellant, including, certain grounds taken in the present appeal at the stage of the assessments that may be initiated by the authorities under the Kerala General Sales Tax Act (for short, ''the Act'').
After hearing the other side, we are of the view that, if the request of the learned senior Counsel is granted, it would not cause any prejudice to the Respondent/revenue.
In view of the above, without going into the other details of the case, we dispose of this appeal and affirm the judgment and order passed by the Courts below. We permit the Appellant-herein to raise all such grounds which are available to them, including certain grounds raised in this appeal at the stage of the assessment proceedings.
We further direct that if such grounds are raised, the assessing authority shall look into those grounds and advert to them and pass a reasoned speaking order.
We make it clear that we have reached to the aforesaid conclusion for the simple reason that the orders passed by the authority under the Act and decision of the High Court were primarily on the issue, whether the Appellant requires to be registered as a ''Dealer'' under the Act. We further clarify that we have not examined the Constitutional validity or otherwise of the definitions of ''Dealer'' as well as the ''Business''.
Civil Appeal @ SLP(C) No. 13703 of 2009
Application for impleadment is dismissed.
Leave granted.
This appeal is disposed of in view of the order passed in Civil Appeal No. 1119 of 2006 on the same terms, observations and directions.