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2011 (7) TMI 1063 - KARNATAKA HIGH COURTValidity of the order passed by the Commissioner of Commercial Taxes, the fourth respondent herein, conferring jurisdiction on the first respondent to reassess the petitioner under section 39(1) of the Karnataka Value Added Tax Act, 2003 ("the Act", for short) and to impose penalty and demand payment of interest questioned Held that:- It is clear from the order at annexure A dated February 24, 2010 that the Commissioner of Commercial taxes has authorised the first respondent to reassess the petitioner under sub-section 39(1) of the Act as also to levy penalty and demand payment of interest. Therefore, there is no merit in the contention of the petitioner that the order at annexure A is invalid or that the orders of reassessment and orders of penalty passed by the first respondent are without jurisdiction. There is no reason why this court should entertain these writ petitions when the Act contains a detailed mechanism for the redressal of the grievances of the petitioner especially when the matter involves public money. It is, also well-settled that the mere fact that an assessee has to deposit the amount of tax while filing an appeal cannot be said to be a good ground to bypass the remedy provided under the Act. There must be something more in a. case to warrant the entertainment of a petition under article 226, something going to the root of the jurisdiction of the taxing authority. Appeal dismissed.
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