9911796707
TMI Blog2013 (2) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... er is taken up for disposal. 2. The appeals by a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, "the Act"), directed against the order dated July 7, 2009 passed by the Additional Commissioner of Commercial Taxes, Zone-I, Bangalore, in No. ZAC-1/BCD-1/SMR-33/09-10 exercising his revisional jurisdiction under section 64(1) of the Act, revising and setting aside the order dated October 24, 2007 passed by the Joint Commissioner of Commercial Taxes (Appeals), DVO-I and III, Bangalore, in KVAT. AP. Nos. 521 to 542/2007-08, who in turn set aside the reassessment order passed by the assessing authority dated July 23, 2007 for the period from April 2005 to January 2007. 3. The assessee is a registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated October 24, 2007 was revised by the Additional Commissioner of Commercial Taxes exercising his revisional jurisdiction under section 64 of the Act. 7. The Additional Commissioner of Commercial Taxes issued notice to the assessee, heard the assessee and particularly as there was an embargo on the appellate authority-Joint Commissioner of Commercial Taxes to remand the matter to the assessing authority in the wake of the provisions of section 62(6)(a)(i) of the Act which specifically mandated the Appellate Commissioner not to remand the matter to make a fresh assessment or fresh order, but to proceed to dispose of the appeal on its merits as it deems fit and if necessary by taking additional evidence. 8. The Additional Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmensurate books of accounts to make good the claim towards input-tax rebate as claimed by the assessee, but the Additional Commissioner of Commercial Taxes has also examined this aspect and has clearly characterized accepting the claim statement of the dealer by the Joint Commissioner of Commercial Taxes (Appeals) does not amount to evidence on record to substantiate the claim. 12. The Karnataka Value Added Tax Act, 2003 having come into force from April 1, 2005 for the first three months of the commencement of the Act, the appellant-dealer had been given some concession subject to claim being genuine and supported by the books of accounts, but there is no blanket concession forever. 13. We notice that while the Additional Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Joint Commissioner of Commercial Taxes (Appeals), the assessee had produced all books of accounts, etc., the question is as to whether the production of books of accounts was in the context of the claim of input-tax rebate in terms of section 10 read with section 17 of the Act and producing general books of accounts is of no avail when claim is under the specific provision and in respect of particular nature of transaction. 16. It is therefore that we also direct the Joint Commissioner of Commercial Taxes (Appeals) to whom the matter is now remanded to examine the appeal afresh on merits, to give opportunity to the appellant-dealer if so desired to produce additional evidence and to consider the same along with the available material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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