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TMI Blog2016 (5) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ogiswamy ORDER Admit 2. Mr. K.M. Shivayogiswamy, learned Addl. Government advocate appears on advance copy and waives notice. 3. With the consent of learned counsel appearing on both sides are finally heard. 4. The present appeals are directed against interim order dated 5-2-2016, passed by the learned single judge in the respective main writ petition, whereby the learned single judge has gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not a part of mobile for the purpose of levying VAT. The second contention by the learned counsel for the appellant is that even section 39(2) was not on the statue, which has been invoked since section 39, which is invoked has come into force in the year 2013, whereas reassessment is concluded in the year 2012. 8. Learned counsel for the appellant has also relied upon the decision of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reassessment and the matter deserves consideration as the learned counsel has already admitted the matter, the same appears to be appropriate, but if the jurisdiction to reopen the concluded assessment is not available, everything would fall to ground. 10. We leave it at that because the matter is pending before the learned single judge. Considering the facts and circumstances, it appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge who is seized of the matter. 11. Hence, we find that, following direction would meet the ends of justice. The interim order passed by the ;earned single judge shall stand modified to the effect that there shall be stay against recovery of the demanded amount on condition that the appellant furnishes bank guarantee equivalent to 30% of the demand on or before 06-06-2016 and further gives an un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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