PEPSICOLA INDIA MARKETING CO PVT LTD Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SPECIAL INVESTIGATION CELL

JUDGEMENT

(1.) PETITIONER in these petitions is challenging the orders passed by the respondent dated June 28, 2003 and the subsequent notices of demand pertaining to assessment years 1996-97 to 2000-01 (annexures G, H, J, K, L, M, N, P, Q and R ).

(2.) PETITIONER/dealer is covered by the Karnataka Sales Tax Act. The business premises of the petitioner was inspected on December 3, 2002. Documents were seized by the respondent and mahazar was drawn. Thereafter notices under section 28 (6) of the Act were issued to the petitioner for the assessment years 1996-97 to 2000-01. Petitioner was called upon to show cause as to why the provisional orders of assessment are not to be proceeded against the petitioner. Annexures A to E are notices issued to the petitioner. Petitioner filed a detailed reply in terms of annexure F dated March 13, 2003. The first respondent thereafter confirmed the notices by way of provisional orders of assessment annexures G to H, J to L and followed by annexures M, N, P to R respectively. Petitioner is before me aggrieved by the assessment orders and the subsequent demands.

(3.) NOTICES were issued to the respondent. Respondents have entered appearance. Matter is heard for final disposal with the consent of the learned counsel.