ASIAN PAINTS LTD. REPRESENTED BY SRI NADEEM M. KARBHARI, AREA MANAGER Vs. JOINT COMMISSIONER OF COMMERCIAL TAX TAXES (ADMN.) AND STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT

JUDGEMENT

(1.) THESE appeals are by the Petitioner challenging the order passed by the learned Single Judge who declined to entertain the writ petition on the ground that the Petitioner has an alternative and efficacious remedy by way of a statutory appeal under the Karnataka Value Added Tax Act, 2003.

(2.) THE grievance of the Appellant is that it is not that he is liable to pay the tax. His case is that he has paid the entire tax and without considering the objections, the assessment order came to be passed holding that the tax is not paid. Thereafter, the rectification proceeding is initiated and the Assessing Officer passed a rectified order on 12.01.2011 stating that the issue pertaining to levy of VAT on freight amount is a debatable issue and cannot be rectified under Section 69 of the Karnataka Value Added Tax Act and further, he holds that no material is produced and rejected the same in those circumstances to avail an alternative remedy, they have to deposit 50% of the tax amount. Therefore, they have approached this Court.