e-mail is not proper mode for applying revision under Kerala VAT

Sub section (2) of Section 42 of the Kerala Value Added Tax Act, 2003 requires the dealer to file a revised annual return, rectifying the mistake or omission along with the audit certificate; none of which has been done by the petitioner. The e-mail said to have been sent by the petitioner to the Commercial Tax Officer, is not a proper mode of applying for revision, as statutorily prescribed. Relevant Extract of the Judgment The petitioner is aggrieved with Ext.P1 order of assessment passed against the petitioner and the estimation made in the said order. The petitioner’s contention is b...