LAWS(KAR)-2010-6-46

VASAVI INDUSTRIES Vs. STATE OF KARNATAKA

Decided On June 23, 2010
VASAVI INDUSTRIES, REP. BY ITS PARTNER Appellant
V/S
STATE OF KARNATAKA, DEPARTMENT OF FINANCE Respondents

JUDGEMENT

(1.) This appeal is arising out of the order dated 20th April 2010 passed by the learned Single Judge in W.P. No. 5533/2010.

(2.) The undisputed facts of the case are, the appellant had filed an application before the Assessing Authority-second respondent on 13.11.2008 for production of Form No. C for the assessment year 2002-2003. The said application had come up for consideration before the Assessing Authority on 18.11.2008. The Assessing Authority has rejected the said request of the assessee and an endorsement has been issued to that effect vide Annexure-F dated 18.11.2008. Assailing the correctness of the said endorsement, appellant herein had filed the appeals before the Joint Commissioner of Commercial Taxes (Appeals), Davanagere Division, Davanagere-the First Appellate Authority. The said appeals had come up for consideration before the First Appellate Authority on 2nd November 2009. The First Appellate Authority, after hearing the counsel who represented the appellant and after evaluation of the original records available on file, has rejected the said appeals as barred by limitation by an order dated 2nd November 2009 vide Annexure-G. Assailing the correctness of the said order, the appellant had filed a Writ Petition before the learned Single Judge of this Court in W.P. No. 5533/2010. The learned Single Judge has disposed of the said writ petition by an order dated 20th April 2010. Being aggrieved by the order passed by the learned Single Judge, the appellant felt necessitated to present this appeal.

(3.) We have heard the learned Counsel for the appellant and learned Government Pleader for respondents at considerable length of time.