G VITOBHA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This Sales Tax Appeal is presented under Section 24 of the Karnataka Sales Tax Act, 1957 against the order of the Commissioner of Commercial Taxes dated 3-6-1985 made in exercise of his power under Section 22A of the said Act.

(2.) The brief facts of the case are these:- The appellant was a partner of a Partnership Firm under the name and style "M/s. Shashi Wine Centre", Kadur. The firm was registered and started its business in January, 1975. There were in all 13 partners. In July 1976 the firm was dissolved and a new firm came into existence comprising of 5 erstwhile partners and 7 new partners and they continued the business under the same firm name. An order of assessment had been passed for the year 1975-76 by the Assessing Authority. Subsequently on coming to know that there had been suppression of turnover and consequently that turnover of the assessee had escaped turnover, proceedings were initiated under Section 12A of the Act and a revised order was made on 7-3-1979. By the time the revised order was passed, the firm which was in existence during the relevant assessment period had been dissolved and a new firm had come into existence. However, before passing 12A order, a notice was issued to the Managing Partner and the order of re-assessment was made on 7-3-1979. According to the Department, it was not aware of the change in the constitution of the firm as also the dissolution of the old firm and coming into existence of the new firm. Aggrieved by the order dated 7-3-1979, the Managing Partner preferred an appeal before the Deputy Commissioner (Appeals). The appeal was allowed on 29-6-1979. Thereafter, the Commissioner being of the opinion that the order of the Appellate Authority was prejudicial to the Revenue and was also erroneous, initiated action under Section 22A of the Act. Show cause notice was served on the Managing Partner. He filed objections and after giving an opportunity of hearing the Commissioner passed the order. The operative portion of the order reads:-

(3.) There has been 1633 days delay in presenting the appeal. In the application for condonation of delay, the plea taken by the appellant has been that the order has been passed without notice and it is only now the appellant came to know of the order of the Commissioner, and immediately thereafter this appeal has been presented. In the circumstances, when the matter came up earlier, we directed the Government Advocate to take notice and produce the entire records concerning the case. Accordingly, Sri H.L. Dattu, High Court Government Pleader, appeared for the respondent and has placed the entire records before us.