9911796707
TMI Blog2015 (4) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant on 31.01.2008. At the time of inspection, it was reported that the appellant had effected certain sales through credit cards which were not reflected in the regular books of accounts. The appellant admitted the tax liability on such sales and offence under Section 79 of The Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act', for brevity) was compounded under the provisions of Section 82 of the KVAT Act. Thereafter, for the said three assessment periods, the assessing authority i.e., the Deputy Commissioner of Commercial Taxes reassessed the appellant and enhanced the turnover reported by the appellant to the extent of the alleged suppressed turnover as per the inspection report. The order to that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded by observing that the appellant did not have the right to appeal against the order of the assessing authority dated 24.07.2009, as according to the learned Counsel for the appellant, the provisions of Section 82(3) of the KVAT Act, would not be attracted in the present case. 6. Learned HCGP appearing for the respondent has vehemently argued that even after the compounding proceedings had been concluded, the assessing authority had the right to reassess the appellant for the relevant assessment periods, as on the basis of the intelligence report regarding suppression of the turnover by the appellant, the assessing authority could always reassess the appellant. He has however, not been able to justify the order of the revisional autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Section, the order referred to in sub-section (1)- (a) shall be in writing and specify the offence committed, the sum of money to be paid and the due date for the payment; and (b) shall be served on the dealer who committed the offence; and (c) shall be final and not subject to any appeal; and (d) may be enforced in the same manner as a decree of a court for the payment of the amount stated in the order. (4) When the prescribed authority compounds an offence under this Section, the dealer concerned shall not be liable to prosecution in respect of such offence or to any further penalty under this Section and such dealer shall not appeal against the said proceedings. 9. From a plain reading of the said Section, it would be cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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