TMI Blog2019 (4) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... signed for issuing the assignment note that the assessee received advance amount of ₹ 3,94,22,952 on which dealer is liable to pay tax. However in the present case, the order of the Commissioner of Commercial Taxes placed on record envisages the authorization issued to the respondent to reassess the petitioner relating to the tax periods in question - the arguments of the learned counsel on this point is negated. Indisputably, the order impugned is an ex-parte order and assessee-petitioner is before this Court making allegations inasmuch as non service of proposition notice and assessment order - petition stands dismissed relegating the petitioner to avail the alternative remedy of appeal available under the Act. - WRIT PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner mainly contended that the order impugned lacks jurisdiction. No assignment order was issued by the Commissioner of Commercial Taxes authorizing the respondent in terms of the provisions of the Act to reassess the petitioner. Reliance was placed on the following judgments of this Court: 1. Model Bucket Attachments Pvt. Ltd., Vs. Deputy Commissioner of Commercial Taxes (DM) passed in W.P.Nos.60078-81/2010 (D.D. 19.03.2010). 2. Windsor Garden Pvt. Ltd., Vs. State of Karnataka and another passed in W.P.Nos.35005-16/2010 (D.D. 10.11.2010). 3. M/s R.C.India Vs. The State of Karnataka passed in STA Nos.61 to 63/2009 (D.D.27.10.2009). 6. Learned counsel appearing for the Revenue has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner were rendered in a different context wherein: a. No assignment note was issued by the Commissioner of Commercial Taxes. b. No specific assignment was made with the designation/name of the officer. c. No material was produced to show that the Commissioner had issued any authorization to the officer to reassess the tax in consonance with the provision 39 of the Act. 11. However in the present case, the order of the Commissioner of Commercial Taxes placed on record envisages the authorization issued to the respondent to reassess the petitioner relating to the tax periods in question. 12. Hence, the arguments of the learned counsel on this point is negated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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