TMI Blog2009 (8) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... s objections after extending a reasonable opportunity of hearing to the petitioner and to pass the orders thereon, in accordance with law. - Writ Petition No. 24042 to 24046 of 2009 - - - Dated:- 13-8-2009 - RAM MOHAN REDDY, J. ORDER:- RAM MOHAN REDDY J. The petitioner an internet service operator extends services of broadband, web hosting, etc., and in order to access the services, a CD-Rom is provided to its customers from whom service charges are recovered. On an earlier occasion when the order of the first respondent-Assistant Commissioner of Commercial Taxes, assessing the petitioner to tax under the Karnataka Sales Tax Act, 1957, (for short, the Act ), was challenged in an appeal under section 20 of the Act before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 2, 2009. An examination of the orders impugned ex facie animate non-application of mind, as the assessing officer without adverting to the contentions advanced by the petitioner in the objections and recording findings over the same, held the objections untenable by placing reliance upon the reported opinion of this court in Bharti Airtel Limited v. State of Karnataka [2009] 22 VST 465. Application of mind means consideration of the contentions advanced by the parties with reference to proved facts and the law applicable to the said facts. It is for the assessing officer to consider all relevant material and eschew irrelevant material to record findings, and conclusions. The apex court in Mangalore Ganesh Beedi Works v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance placed upon the said decision to negate the objections of the petitioner is unavailable to the assessing authority. In the circumstances, the orders, annexure F series, of the first respondentassessing officer being illegal cannot be sustained, and as a consequence, the demand notices, annexure G series, are also unsustainable. In the result, the petitions are allowed. The assessment orders, annexure F series and demand notices, annexure G series, are quashed. The proceeding is remitted with a direction to consider afresh the petitioner's objections in the light of the earlier orders of this court in the revision proceedings and the observations supra, after extending a reasonable opportunity of hearing to the petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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