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TMI Blog2011 (1) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... nts : Smt. Sujatha, Government Advocate, The judgment of the court was delivered by N. KUMAR J.-This appeal is by the assessee challenging the order passed by the revisional authority under section 22(A)(1) of the Karnataka Sales Tax Act, 1957 (for short, hereinafter referred to as, "the Act"). 2. The assessee is a partnership firm and was registered as a dealer under the provisions of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Act for the year 2004-05. While passing the said order, the assessing officer granted several benefits by way of reductions and also refund. The Commissioner of Commercial Taxes (Administration and Recovery), Bangalore, issued notice on May 21, 2009 proposing to revise the assessment order passed as aforesaid. The assessee filed statement of objections. On consideration of the same, the Joi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, the assessee is before this court. 3. The learned counsel for the assessee, assailing the impugned order firstly contended, when the assessment order was revised under section 21, the assessment order merged with that revisional order, therefore, the Additional Commissioner of Commercial Taxes had no jurisdiction to again revise the assessment order as it was not in existence at all. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 21 of the Act, the Joint Commissioner of Commercial Taxes dropped the revisional proceedings on July 29, 2008. The assessment order dated February 7, 2007 merged with the order dated July 29, 2008 passed by the revisional authority. If the Additional Commissioner of Commercial Taxes has initiated proceedings and revised the order dated February 7, 2007, the assessee is right in his submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient to hold it one way or the other, to remand the matter in respect of the matters where material is not sufficient or he can once and for all decide the assessment finally. In the instant case, in respect of the matter where material available on record and on undisputed facts, he has passed the orders which is final. On matters where he did not have sufficient material and enquiry was requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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