9911796707
TMI Blog2014 (3) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... rused records in supplementation thereto which reveals: a) Petitioner, a proprietary concern is engaged in the business of providing/letting out marriage hall called THE PALACE SHEESH MAHAL on Palace Grounds and registered under the Karnataka Tax and Luxuries Act, 1979. Petitioner claims it has filed monthly returns along with tax and also annual tax, copy of which are produced at Annexures-A, B and C for the period 2012-13. b) It is alleged, on 29.12.2012, the Assistant Commissioner of Commercial Taxes (enf-09), South Zone, visited the petitioner's business place and verified books of account and other documents. Being of the opinion that they were not in order, the inspecting authority issued notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Karnataka, as also annual returns. While doing so, petitioner sought 4 weeks time to support its contentions with books of account and other relevant documents. Again the respondent refused to heed to the request and unjustifiably has proceeded further. The reply of the petitioner is produced as Annexure-E. 4. Similar writ petition was moved before this court in W.P.5273/14 (T-RES) urging similar grounds questioning the proposition notice and demand notice issued by the authorities in similar facts and circumstances. On merit the writ petition was allowed quashing the notices, directing opportunity be given to the petitioner. 5. In this writ petition, petitioner is not denying tax liability, but is questioning the correctness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That is the primary purpose of issuing show-cause notice soliciting reply and then to pass order. It is only when such order is passed after giving opportunity to the assessee, it could be enforced through punitive action, i.e. demand notice. As in the instant case, petitioner's request for time has not been acceded to by the authority and as determination is based only on the inspection report, petitioner is justified in questioning it. 8. Principles of natural justice require that the petitioner should have been given opportunity which the respondent has not done. 9. In the result, the petition is allowed. Annexures-F and G are qashed. The matter stands remitted to the respondent who shall give reasonable opportunity to the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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