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Pharpur Cooling Towers Ltd. Versus Assistant Commr. of Comml. Taxes (Audit) 1. 3, Bangalore

2016 (7) TMI 789 - KARNATAKA HIGH COURT

Jurisdiction of the appellate authority u/s 62 of the Karnataka VAT Act - principles of natural justice - Held that:- Admittedly, the notice Ex.1 was given to the assessee on 1.4.2016 to which the assessee himself has filed objections vide Annexure C dated 29.4.2016, may be a detailed but a preliminary reply simultaneously asking for more time to file a more detailed reply. In fact, the re-assessment order indicates that the assessee company vide letter of 11.4.2016 had asked for four weeks time .....

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tended by the learned counsel. The assessee failed to file detailed reply before 25.4.2016 as directed by the Assessing Authority. - writ petition dismissed. - Writ Petitions 35155 - 166 / 2016 (T Res ) - Dated:- 29-6-2016 - Vineet Kothari, J. For the Petitioner : Mr R V Prasad, Adv For the Respondent : Mr T K Vedamurthy, AGA ORDER 1. Petitioner has filed the present writ petitions aggrieved by the impugned reassessment order passed by the respondent Assistant Commissioner of Commercial Taxes (A .....

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while giving a preliminary reply to the proposal notice, had asked for personal opportunity of hearing also and to lead further evidence against the show cause notice proposing to impose additional VAT for the works contract of constructing cooling towers and trading cooling tower spares undertaken by the petitioner company. 3. Learned counsel for the petitioner assessee vehemently submitted that notwithstanding the remedy by way of an appeal under S.62 of the Karnataka VAT Act, the impugned or .....

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rges, as per the schedule given in the relevant Rules, has not been given by the respondent Assessing Authority while computing the taxable turn over in the impugned reassessment order. 5 Learned counsel for the respondent Department, however, opposed these submissions and raised the objection of availability of alternate remedy to the petitioner assessee as the prime objection. 6 The provisions of S.62 of the Karnataka VAT Act are quoted below in-extenso for ready reference: S62: Appeals (1) An .....

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ellate authority may admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. (4) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of tax and other amount not disputed in the appeal. (b) The tax or other amount shall be paid i .....

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d of thirty days from the date of such application, it shall be deemed that the Appellate Authority has made an order staying proceedings of recovery of such tax or other amount subject to payment of thirty per cent of the tax and other amount disputed and furnishing of sufficient security to the satisfaction of the Assessing Authority in regard to the balance seventy percent of such tax or amount within a further period of fifteen days. (d) Where an order staying proceedings of recovery of any .....

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sessment or any other orders or proceedings, in respect of more than one tax period of any financial year. (6) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard - (a) in the case of an order of assessment or penalty: (i) confirm, reduce or enhance the assessment including any part thereof whether or not such part is objected to in the appeal; (ii) pass such other orders as it may think fit; and (b) in the case of any other .....

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ssed on appeal under this Section shall, subject to the provisions of Sections 63 to 67, be final. 7. There is no doubt that the impugned re-assessment order passed by the respondent authority on 29.4.2016 is an appealable order before the learned Deputy Commissioner (Appeals) and the second appeal would lie before the Karnataka Appellate Tribunal, as per the said provisions of S.63 onwards. The ground of attack to the impugned reassessment order including the issues relating to breach of princi .....

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ed later on by Act 6/2005 with effect from 19.3.2005. The restriction on the power of the appellate authority to remand the case back to the Assessing Authority as against the power to pass such orders as he thinks fit, as enumerated in sub- sec.(6)(a)(ii) of S.62, does not entitle the petitioner assessee to invoke the extra-ordinary jurisdiction of this Court under Art.226 of the Constitution of India against the assessment order itself. There is no conflict between these two sub-sections of S. .....

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tural justice or that (III) there is a patent lack of jurisdiction with the authority passing the impugned order, are not attracted in the present case. 9. The breach of principles of natural justice as suggested in the memo of writ petitions and as canvassed by the learned counsel for the petitioner with great vehemence, is not of that form or severity as if the assessee was not given any opportunity at all to raise his objections before the impugned reassessment order itself was passed. Admitt .....

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