TMI Blog2015 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... nding disposal of the appeal/appeals, if any, to be filed by the petitioner. The First Appellate Authority to consider the issues raised on the aspect of the applicability of the Circular dated 7.12.2009, with an open mind and having regard to the facts of the present case decide the appeal/appeals within a period of two months from the date of filing of the appeal/appeals. - W P NOS 11719-11742/2015 (T-RES) - - - Dated:- 1-6-2015 - B. V. Nagarathna,J. For the Appellant : Shri K P Kumar, Sr Counsel For Shri T Suryanarayana, Adv For the Respondent : Shri T K Vedamurthy, HCGP JUDGMENT P.C. Petitioner is a company engaged in development of real estate. Petitioner has assailed re-assessment orders dated 27.2.2015 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction sought in respect of the undivided interest in the project and added the said amount and held that tax was leviable even on the land cost. Being aggrieved by the assessment orders passed by the first respondent, petitioner has filed these writ petitions while at the same time assailing Circular No.12/2009-10 dated 7.12.2009. According to the petitioner, the need to assail the said Circular has arisen on account of the fact that the assessing authority has applied the said Circular to the petitioner s case, whereas according to the petitioner, the said Circular is not applicable. 3. I have heard learned senior counsel for the petitioner and the learned Government Pleader who appears for the respondents on advance notice and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority rather than in a writ petition. Merely because the Circular has been assailed in these writ petitions that would not imply that this Court would have to entertain writ petitions under Articles 226 and 227 of the Constitution of India. He contended that in case petitioners are aggrieved by the assessment orders, they have an alternative and efficacious remedy under Section 62 of the Act and therefore the petitioner must be relegated to the appellate authority. He contends that having regard to the facts of the present case, the applicability of the Circular would have to be considered by the appellate authority and that a finding on facts would have to be given before considering the question as to whether the Circular is appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined is the nature of transaction that has been entered into by the petitioner vis-a-vis the owner of the land on the one hand and the purchaser of the apartment on the other. Once that is determined and a finding is given as to on what aspect tax is leviable, the applicability or non-applicability of the Circular would have to be considered. Learned senior counsel contended that the assessing authority has rightly given a conclusion on the factual aspects, but has erred on the applicability of the Circular in the present case. Therefore, I am of the considered view that the finding to be recorded, having regard to the issues which have been raised in the present dispute and the nature of findings that would have to be given and also appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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