SKOL BREWERIES LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, HAVING ITS OFFICE AT JALAHALLI CAMP ROAD, YESHWANTHPUR, BANGALORE. REPRESENTED BY ITS BREWERY FINANCE CONTROLLER, MR. T. V. SANDOSH, S/O. MR. P.M. KUNHIRAMAN Vs. THE DEPUTY COM

JUDGEMENT

(1.) Petitioner is a Company incorporated under the Companies Act, 1956, It is engaged in the manufacture and sale of beer. In these writ petitions petitioner is calling in question the order dated 19.12.2011 passed by the respondent - Deputy Commissioner of Commercial Tax, (Audit) - 6.6, DVO-6, Peenya, Bangalore, under Section 39(1), 72(2) and 36 of the Karnataka Value Added lax, 2003 (for short, 'the Act') vide Annexure-K and the consequential demand notices issued.

(2.) By the impugned order, the Assessing Officer has held that the assessee company was liable to pay tax at 12.5% on the sale of bottles along with interest on the balance output tax due and payable from the date of its non-payment till the date of quantification of the taxes payable by the assessee company.

(3.) Learned counsel for the petitioner, at the outset, submits that though there is an appeal provided against the impugned order, petitioner is entitled to approach this Court as the order passed by the Assessing Officer is directly contrary to the judgment rendered by the Apex Court in the case of Premier Breweries vs. State of Kerala, 1998 1 SCC 641 and in gross violation of the mandate contained in Section 4(2) of the Act.