Mater Cable (P) Ltd. vs State Of Kerala & Anr.

Authority: Supreme Court Date: 2007-05-09 Section: 1998FA, 87(h), 1998FA, 87(j), 1998FA, 90(3), 1998FA Acts: Finance Act, 1998 (Kar Vivad Samadhan Scheme, 1998), Kerala General Sales-tax Act, 1963, Constitution of India (Articles 246, 286(3), 366(29A)) Result: Revenue Citation: (2007) 210 CTR (SC) 86 : (2008) 296 ITR 8 (SC) : (2007) 162 TAXMAN 479 (SC) Justices: S.B. Sinha & Markandey Katju, JJ. Appeal No: Civil Appeal No. 2407 of 2007*
Whether the Kar Vivad Samadhan Scheme, 1998 under the Finance Act, 1998 prevents reopening of sales-tax assessments under State laws --- Held No. Whether the Deputy Commissioner's suo motu revisional power under Section 35 of the Kerala General Sales-tax Act, 1963 was without jurisdiction --- Held No.

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