AISHWARYA FORT REPRESENTED BY ITS MANAGING PARTNER MR. ARUN KUMAR S/O NARASIMHASHETTY Vs. THE STATE OF KARNATAKA THROUGH ITS THE PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR ROAD BANGALORE-560001 AND OTHERS

JUDGEMENT

(1.) HEARD In these writ petitions, the petitioner is challenging the reassessment order dated 20th January 2012 which is produced as Annexure -A. It is not in dispute that this order is appealable under Section 62 of the Karnataka Value Added Tax Act, 2003. It is relevant to refer to the following observations made by the Hon'ble Supreme Court in United Bank of India Vs. Satyawati Tondon and Others, AIR 2010 SC 3413 relating to exercise of jurisdiction under Articles 226 and 227 of the Constitution of India:

(2.) IN view of the judgment of the Hon'ble Supreme Court referred to above, I deem it appropriate to dismiss these writ petitions with liberty to the petitioner to avail of the statutory remedy of appeal in accordance with law.