WINDSOR GARDEN PVT. LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Sri K.M. Shivayogiswamy, the learned High Court Government Pleader, is directed to take notice for the respondents. The petitioner has called into question the reassessment order, dated October 25, 2010 (annexure F) passed under section 39(1) of the Karnataka Value Added Tax Act, 2003 ("the VAT Act", for short) for the assessment year 2005-06 and the consequent demand notice, dated October 26, 2010 (annexure G).

(2.) Sri Vikram A. Huilgol, the learned counsel for the petitioner, submits that the impugned order is without the authority of law and without jurisdiction. Respondent No. 2 has no authorisation whatsoever to pass the reassessment order. He has relied on this court's decision in the case of Model Bucket and Attachments Private Limited, Dharwad v. Deputy Commissioner of Commercial Taxes (DM), Hubli, 2012 55 VST 401 wherein it is held that only an officer, who is authorised by the Commissioner, is competent to make the reassessment. In the said case, this court quashed the reassessment order, as the officer had no express authorisation to do the reassessment.

(3.) The second contention urged on behalf of the petitioner is that the tax on iron and steel is leviable only at four per cent and not at 12.5 per cent, as is done by respondent No. 2. In support of his submissions, Sri Vikram relies on this court's decision in the case of Nagarjuna Construction Company Limited v. State of Karnataka, 2011 45 VST 390 The relevant portion of the said judgment is extracted hereinbelow (page 404 in 45 VST) :