K.K. NAG LTD. REPRESENTED BY ITS MANAGER COMMERCIAL SRI. SHIVANANDA ACHARYA Vs. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THIS appeal is by the Assesses challenging the order passed by the Revisional Authority setting aside the order of the Appellate Authority and restoring the order passed by the Original Authority only on the ground that there was no sufficient opportunity to the Assesses to contest the case sought to be made out.

(2.) THE period in question is 2001 -2002. A common assessment order came to be passed both under the Karnataka Sales Tax Act, 1957 as well as Karnataka Tax on Entry of Goods Act, 1979 levying tax under both the Acts. The Assesses preferred an appeal and in the appeal proceedings, he produced the documents. Acting on the said documents, the Appellate Authority accepting the case of the Assesses modified the order of the assessment and granted the benefit. The Revisional Authority initiated suo moto proceedings under both aforesaid enactments;

(3.) WE have heard the learned Counsel for the parties.