SHARADHA ENTERPRISES, EXCISE CONTRACTOR, LAXMIPURA, ARSIKERE, REP.BY ITS PARTNER SRI K.R. RANGASWAMY Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (RECOVERY), HASSAN AND THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS) DVO MALNAD DIVISION, S

JUDGEMENT

(1.) LEARNED Government Pleader is directed to take notice for the respondents. Petitioner is calling in question the orders dated 21.10.2011 passed by the Joint Commissioner of Commercial Taxes (Appeals), Malnad Division, Shimoga, thereby partly allowing the appeals filed by the petitioner herein in Appeal Nos. KST/AP -11/2009 -10, KST/AP 12/2009 -10 and KST/AP -13/2009 -10.

(2.) PETITIONER had earlier approached this Court by filing W.P.No.3270/1994 challenging the order dated 30.11.1993 passed by the Joint Commissioner for Commercial Taxes, Shimoga, in exercise of the powers conferred under Section 21(2) of the Karnataka Sales Tax Act, 1957. The said writ petition was allowed by this Court on 18.03.1997 setting aside the order dated 30.11.1993 and the matter was remanded for fresh consideration to the Assessing Officer to re -consider the same.

(3.) IT is the case of the petitioner that sub -lessee had paid the entire tax due in respect of the turn over and that the Appellate Authority was not right and justified in ignoring the tax paid by the sub -lessee, which is contrary to the direction and therefore the order passed by the Appellate Authority is contrary to the order made in W.P.No. 3270/1994 and the law laid down in the case of M/s. A.J. Shetty and Co. and Others - W.P. Nos. 17648 -649/1993 decided on 16.06.1993. Petitioner has further contended that though the order of assessment was made on 18.03.1997, the Assessing Officer has passed the order after remand only on 17.11.2009 after the expiry of almost 11 years and therefore, the impugned orders cannot be sustained.