1982 (2) TMI 288

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..... ommercial Tax Officer, II Circle, Mysore, has been made a party on the ground that the assessment proceedings are now transferred to him and he is now exercising the jurisdiction in respect of the petitioner. 2.. The petitioner submitted a return as per exhibit A in which she disclosed a gross turnover of Rs. 10,38,901.87 and a taxable turnover of Rs. 10,01,952.67 and a tax liability of Rs. 36,966.22. The Commercial Tax Officer made an order purporting to be under section 12(2) of the Karnataka Sales Tax Act read with rule 18(2) of the Karnataka Sales Tax Rules. But from the order it is seen that he did not accept the return as complete and true. He arrived at the liability to tax at Rs. 60,117.15 and accordingly demand followed. 3.. It .....

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..... lf a registered dealer and the supplies had been consumed in the manufacture of finished products by the said factory. From the order of the Commercial Tax Officer, it is clear that he accepted that sodium silicate had been mainly sold to M/s. Raja Soap Factory, Mysore, and other dealers. In the circumstances narrated above it is clear that the Commercial Tax Officer ought to have notified the petitioner before enhancing the liability and given an opportunity to the dealer to make her representation in that behalf. It is clear that no such opportunity has been given. Accordingly the order is in clear violation of mandatory provision in the statute and violates the principles of natural justice. It is therefore liable to be quashed. Accordin .....

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..... (3-A) of the Karnataka Sales Tax Act, 1957, the assessing authority held that the entire turnover was liable to tax at 6 per cent. The greivance of the assessee was that she was not heard by the assessing authority before he held that the entire turnover should be taxed at the rate of 6 per cent. The learned single judge held that the assessing authority ought to have issued a notice to the assessee and heard her before holding that the entire turnover was taxable at 6 per cent. In that view, he quashed the assessment order and directed the assessing authority to make a fresh assessment order after affording an opportunity to the assessee to make her representation and considering the same on merits. In this appeal, the learned Govern .....

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