TMI Blog2007 (4) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Senior Counsel for M/s Rabinathan M Thirumalesh, Advs For the Respondent : Ms Niloufer Akbar, AGA ORDER Writ petition by an assessee-dealer under the provisions of the Karnataka Value Added, 2003 [for short, the Act], who is aggrieved by certain orders of assessment and penalties levied in exercise of the powers under Section 39(1) of the Act. 2. For doing so, the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure-E to the writ petition; that the validity of this circular is also questioned in this writ petition; that such products are to be treated as Insecticides and not as a general commodity but as specific and not as a general commodity but as specific entry i.e. entry No 16 [new entry No 23] and therefore the authority ought to have accepted the claim of the petitioner to treat the product as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority had proceeded on its own, it is the proper course of action, as had been enunciated by this court in several ruling that the assessing authority being a quasi-judicial authority it has to apply its mind on its own and not on the circular etc. 6. In so far as the advance ruling authority is concerned, the petitioner has not filed any application for advance ruling, but so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to that assessee cannot have any effect on the assessment of the petitioner. 7. Ms Niloufer Akber, leanred Additional Government Advocate, on whom an advance copy of the petition was served, submits that the petitioner should avail of the statutory remedy and cannot bypass the same. 8. There is nothing special which warrants interference by this court. Learned Government Advocate is right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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