NAVAYUGA ENGINEERING COMPANY LTD. REPRESENTED BY ITS MANAGER MR. M.K.V. PRASAD RAO Vs. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY AND THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE Petitioner has raised the challenge to the reassessment order, dated 29,9.2010 (Annexure -K) passed by the Respondent No. 2 and the consequential demand notice, dated 29.9.2010 (Annexure -L).

(2.) SRI A. Shankar, the learned Counsel for the Petitioner complains of the violation of principles of natural justice. He submits that despite the specific request made by the Petitioner for an opportunity of hearing, the same has not been acceded to by the Respondent No. 2. He has relied on this Court's decision in the case of Bata India Limited Vs. Deputy Commissioner of Commercial Taxes and Another, (2009) 24 VST 510 (Karn) . The relevant paragraph of the said judgment is extracted hereinbelow:

(3.) SRI Shankar also submits that the impugned order is marked by total non -application of mind. The computation itself is not objective. The second Respondent has taken the figure on the higher side from whatever source, which he found it convenient to take. The methodology employed for calculating the turnover runs contrary to the statutory provisions. As the determination of the in -put tax deduction is totally vitiated, he prays for the quashing of the impugned order.