TMI Blog2016 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... iate orders, in accordance with law. - WRIT APPEAL Nos. 828 of 2012 & 1429-1435 of 2012 (T-KST) - - - Dated:- 27-1-2016 - MR. N.K. PATIL AND MRS. S. SUJATHA JJ. Appellants: (By Sri. K.M. Shivayogiswamy, AGA) Respondents: (By Sri. Ganapathi Hegde, for Dua Associates, for R1; Sri. B.M. Arun, Advocate for R2; R3 served and unrepresented J U D G M E N T: Respondent Nos. 1,2 and 5/appellant Nos. 1 to 3 herein, assailing the correctness of the impugned order dated 18/04/2011, passed by the learned Single Judge in Writ Petition Nos.10618/2011 11656-662/2011, have presented these appeals. 2. Petitioner/respondent No.1 herein has filed writ petitions praying to declare that he is not liable to pay to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. But respondent No.5/appellant No.3 has passed an order under Section 25B of the Karnataka Sales tax Act holding that petitioner/respondent No.1 is liable to pay purchase tax of ₹ 99,74,357/- for the year ended on 31.3.2009. But according to him, the amount of ₹ 469.82 lakhs included purchase tax and the said fact has been intimated to the respondent No.3. During November, 2010, respondent No.5/appellant No.3 has issued a notice to the respondent No.1/petitioner demanding payment of ₹ 59,43,967/- towards purchase tax after deducting the amount already paid. As the said amount of ₹ 59,43,967/- is paid to the respondent No.3 towards purchase tax, the demand notice issued by the respondent No.5/appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have allowed the writ petitions filed by the respondent No.1/petitioner, set aside the assessment order and demand notices by exonerating him. Therefore, they fairly submitted that the impugned order passed by the learned Single Judge, the assessment order passed by the Assessing authority and the demand notices issued may be set aside and matters may be remitted back to the appellant No.3 herein for reconsideration afresh with a direction to the said authority to hear the matters afresh after affording reasonable opportunity to the appellant No.2 and respondent Nos. 1 and 2 and decide the same in compliance of the principles of natural justice an d the contentions urged in these appeals by all the parties may be left open. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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