TMI Blog2010 (11) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the two terms—audit and assessment—clearly shows that audit is only a part of assessment process - Writ Petition Nos. 35005-35016 of 2010 - - - Dated:- 10-11-2010 - ASHOK B. HINCHIGERI, J. For the Appellant : Vikram A. Huilgol For the Respondents : K.M. Shivayogiswamy, High Court Government Pleader, ORDER:- ASHOK B. HINCHIGERI J. Sri K.M. Shivayogiswamy, the learned High Court Government Pleader, is directed to take notice for the respondents. 2. The petitioner has called into question the reassessment order, dated October 25, 2010 (annexure F) passed under section 39(1) of the Karnataka Value Added Tax Act, 2003 ( the VAT Act , for short) for the assessment year 2005-06 and the consequent demand notice, dated October 26, 2010 (annexure G). 3. Sri Vikram A. Huilgol, the learned counsel for the petitioner, submits that the impugned order is without the authority of law and without jurisdiction. Respondent No. 2 has no authorisation whatsoever to pass the reassessment order. He has relied on this court's decision in the case of Model Bucket and Attachments Private Limited, Dharwad v. Deputy Commissioner of Commercial Taxes (DM), Hubli reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Prop/company name and address Windsor Gardens Private Limited, No. 81, 36th Cross, 5th Block, Jayanagar, Bangalore. 5. LVO LVO 090 M. M. Trust, Bangalore 6. Assignment type Reassessment 7. Audit/Intelligence Officer C.L. Krishne Gowda 8. Post name ACCT Audit-34 9. Directions to officer 10. Remarks 11. Assignment category Inspected case 7. Sri K.M. Shivayogiswamy, the learned High Court Government Pleader, has also relied on the letter, dated July 27, 2009, issued by the Additional Commissioner of Commercial Taxes. Its contents are extracted hereinbelow: GOVERNMENT OF KARNATAKA (Commercial Taxes Department) No. Adcom (HQ-II) CR-1 (Auto Audit)/09/10 Office of the Commr. of Comml. Taxes, (Karnataka), Bangalore, Dated: 27.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Division 5 Dodaballapur and Chikaballapur (iv) Division 6 Tumkur, Tiptur and Madhugiri (ii) However, audit assignments are being given to the audit officers in these Six Divisions of Bangalore in respect of dealers across the Six Divisions without confining to their respective Divisions. (iii) During the course of meetings held on 14th and 15th July all the JCs of Bangalore have expressed that this cross division assigning of cases is causing them a lot of administrative problems and that they are unable to keep track especially where inspection report cases are concerned. Further, the authority who is to take up revision (SMR) in respect of these reassessed cases is also not determinable. (iv) In view of all these problems their request is for confining the audit cases to their respective divisions as it is in respect of outside Divisions. (v) Apart from the above they have also expressed concern over the fact that the inspection reports received from the enforcement wings are not being audited. There are a large number of such cases remaining unaudited. In view of the circumstances explained above the following steps may be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nferred on them by or under this Act or by or under any other law for the time being in force. 61. Jurisdiction of officers and change of incumbent of an office. (1) The Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Commercial Tax Officers shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the Commissioner may direct. 46. Notice of reassessments. The Commissioner may authorise any officer to make a reassessment under section 39. 12. The printout produced by Sri Shivayogiswamy shows that the reassessment work is entrusted to respondent No. 2. However, it is issued by the Joint Commissioner of Commercial Taxes. Under section 39(1) of the VAT Act, only the prescribed authority is competent to reassess the dealers tax liability. The prescribed authority as defined in section 2(24) of the Act is an officer of the Commercial Tax Department, authorised by the Government or the Commissioner to perform such functions as may be assigned to him. Section 58(1) of the VAT Act empowers the State Government to appoint the Commissioner and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
