Judgment :- P.A. Mohammed J. This Tax Revision Case is directed against the order of the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode dated 12.2.1996 in T. A. No. 530 of 1993. The assessee is the revision petitioner and the State of Kerala is the respondent. The assessment year involved in this revision is 1984-85. The assessee is undertaking contract work of electrification involving supply of materials and service. For the above assessment year the petitioner declared a total turnover of Rs. 18,99,808/- and claimed exemption on Rs. 18,34,197/-. After the enquiry an assessment order evidenced by annexure- i was passed by the assessing authority on 4.8.1992. Subsequent to the assessment, the petitioner filed option before the assessing authority in view of the amendment introduced in the Kerala General Sales Tax Act by the Finance Act 1992 as per annexure- II dated 15.10.1992. Thereafter the assessee filed an appeal against the order of assessment for the year 1984-85 before the Deputy Commissioner (Appeals), Kozhikode as STA No. 411/92. The appellate authority dismissed the appeal as per annexure- III order dated 14.7.1993. The assessee thereafter filed a further appeal before the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode as T. A. No. 530 of 1993. The Tribunal also dismissed the appeal and hence the present revision has been filed. 2. Heard learned counsel appearing for the petitioner and the Special Government Pleader for taxes on behalf of the respondent. 3. The question which came up for consideration before us is whether the assessee is entitled to the benefit of option provided under S.7(7A) of the Kerala General Sales Tax Act. S.7(7A) provides that every contractor not covered by sub-s.(7) may at his option, instead of paying tax in accordance with the said section, pay tax on the whole amount of contract at the rate of Seventy % of the rates shown in the fourth Schedule against such contract, less any tax paid by him under this Act on the purchase of any goods used in such contract, the transfer of which to the works contract was effected without any processing or manufacture. The above provision came into force on 1.4.1992 in view of the notification published in the gazette on 29.7.1992. It cannot be said that the right conferred on the assessee to exercise the option under S.7A is absolute or unqualified. The above provision came into force on 1.4.1992 in view of the notification published in the gazette on 29.7.1992. It cannot be said that the right conferred on the assessee to exercise the option under S.7A is absolute or unqualified. S.7(7AAA) provides a bar for reopening the assessment already completed before 1.4.1994 by virtue of exercising the option. In other words, by exercise of option, if any assessment completed prior to 1.4.1994 results in reopening, then the option is not available. As far as the present case is concerned, the assessment year is 1984-85 and the assessment order was completed on 4.8.1982. That being the position, the right of option available under S.7(7A) is not available to the assessee in view of the provisions contained in sub-s.(7AAA). Further S.7(7A) is made effective only from 1.4.1992. Therefore, this right will not be available to an assessee in so far as the assessment for the year 1984-85. In view of these reasons the petitioner is not entitled to any benefit available under S.7 of the Act. This Tax "Revision case is liable to be dismissed and it is accordingly dismissed.