9911796707
TMI Blog2022 (2) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said judgment dated 16.11.2012, the first appellate authority has dismissed the appeals filed by the present petitioner. As a consequence of the dismissal of the said first appeals, the reassessment orders dated 14th and 15th July-2011 passed in exercise of powers under Section 39 (1), 72 (2) and 36 of the Karnataka Value Added Tax Act, 2003 (KVAT Act for short) are confirmed. Brief facts. 3. The present petitioner is a public limited company engaged in extracting, processing and sale of granite blocks. The petitioner is having head office at Kolkatta and is having its factory/mine in Balakundi village, Ilkal, Bagalkot. 4. On 11.2.2011, the office premise of the petitioner at Ilkal was subjected to inspection. Six documents were reseized on that day. These six documents form the basis for reassessment orders. The petitioner-company in the first instance took a stand that the seized documents are not the documents of the petitioner company, on the premise that the room of the factory manager from where the documents were seized is not the premises of the petitioner company. 5. Subsequently, the Assistant Commissioner of Commercial tax passed an order of reassessment afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order would raise the following contentions. (a) The assessing officer has granted sufficient opportunity to the petitioner to defend the case and the same has not been availed by the petitioner. (b) Before the appellate authority the petitioner has produced the additional documents and also raised additional grounds and the appellate authority has considered the additional grounds as well as the additional documents and based on the materials available on record has rightly dismissed the appeal. (c) Section 39 (1) of the Act, confers power on the Commissioner to authorize a competent officer to pass an order of reassessment. Since the statute itself confers powers on the commissioner to appoint any prescribed officer to pass an order of reassessment, the authority who seized the materials on inspection is better suited to pass an order of reassessment, as the said officer will be having first-hand information relating to the suppression of tax. 10. We have considered the contentions raised at the bar and perused the judgments cited. 11. As far as contention relating to the bias raised by the petitioner is concerned it is to be noticed that Section 39 (1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es or classes of cases as the Commissioner may direct. (2) The word 'case in relation to any dealer specified in any order or direction issued thereunder means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year. (3) Whenever in respect of any proceeding under this Act, any prescribed authority ceases to exercise jurisdiction and is succeeded by another who may exercise that jurisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor. (4) The person concerned may demand that before the proceeding under sub-section (3) is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be reheard. 13. In terms of Section 61 (1) the Assistant Commissioner and other officers specified in the provision shall perform functions in respect of such area or such dealers or classes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ournment to produce certain documents and the same was granted. The adjournment was sought in terms of application dated 17.6.2011 which was received by the Assistant Commissioner of Commercial Taxes on 20.6.2011. Four weeks time was sought by the petitioner to produce the documents. This application was considered by the Assistant Commissioner of Commercial Taxes and by taking note of a series of adjournments granted from 28.2.2011 up to 21.6.2011, four weeks adjournment sought in terms of application dated 17.6.2011 is rejected. Nevertheless, one week time is granted to produce the documents. And same was communicated through speed post which is delivered to the petitioner on 1.7.2011. However, there was no response from the petitioner. Under the circumstances, the Assistant Commissioner of Commercial Taxes passed the reassessment order on 14.7.2011. Looking into the nature of the case and the time granted by the authority to the petitioner, to produce the documents which the petitioner wanted to produce, this Court is of the opinion that the alleged bias is not established. It is a settled position of law that bias if alleged must be proved by definite evidence. Mere general st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reasons, this Court is of the opinion that the contention of bias is not available to the petitioner. Thus, the contention of bias is rejected. Thus substantial questions A, B, C and E are answered against the petitioner. And question D does not survive. 17. Coming to the contentions relating to non-consideration of additional documents produced before the appellate authority, the learned counsel for the petitioner would submit that since the provision under the Act enables the production of additional documents in support of their claim, the appellate authority was bound to consider the additional documents in a way, it is required to be considered by the assessing authority. Referring to sub-Section 6-A of Section 62 of the Act, it is urged that there is no scope for remand of the matter to consider the additional documents. Thus appellate authority is bound to consider the additional documents is the submission. 18. Sub-Section (6-A) (i) of Section 62 of the Act reads as under; "In disposing of an appeal before it, the appellate authority shall not remand the case to make a fresh assessment or fresh order, but shall proceed to dispose of the appeal on its merit, as it deem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider the prayer for the production of documents and pass orders on the said prayer either rejecting the same or allowing the same. In either case, it must be supported by reasons. If production is allowed said additional evidence is required to be considered while deciding the correctness of the order impugned. However, the first appellate authority has not carried out this mandatory exercise. 22. Learned Government advocate, Sri. Shivaprabhu Hiremath taking this Court through the order passed by the appellate authority would urge that there is enough consideration by the appellate authority on the additional documents produced by the present petitioner. However, the appellate authority's order does not give the impression that the additional documents received due consideration by the appellate authority. Under these circumstances, this Court is of the opinion that the appellate authority erred in exercising the jurisdiction vested in it under Section 62 more particularly S. 62 (6-A ) of the Act 2003. 23. Learned counsel for the petitioner inviting the attention of this Court to the orders passed by the appellate Tribunal would take us to the finding of the appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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