RAGHAVENDRA WINES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The assessee has preferred this petition challenging the order passed by the Tribunal which has declined to interfere with the order passed by the Joint Commissioner of Commercial Taxes, who in turn upheld the order of assessment. The principal ground on which the impugned order was challenged was, the entire proceedings were initiated on the basis of an intelligence report. Copy of the inspection report/which was not furnished. Thus the appellant was precluded from filing of proper defence and therefore, it is submitted that the impugned orders are liable to be set aside on that short ground.

(2.) Per contra, the learned Government Advocate contended that after the inspection the assessee admitted the liability and paid the amount by way of cheque. It is after the proceedings were closed, he has chosen to file an appeal and when the appeal was dismissed, he has chosen to file appeal before the Tribunal and after the same was dismissed, he is before this court. Therefore, he is precluded from contending to the contrary. Even otherwise, that was not the ground on which he challenged the order and lastly it was submitted, though a copy of the inspection report was not furnished to the assessee, it was shown during the assessment proceedings and therefore, she submits, no case for interference is made out.

(3.) Point No. 1 which was framed by the Appellate Tribunal for decision reads: