ARK PLYWOODS REP. BY ITS PROPRIETOR MR. ASADULLA SHERIEFF Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-5.2) D.V.O. 5, VTK-II

JUDGEMENT

(1.) ORDER dated 28.3.2013 (Annexure -G) passed in reassessment proceedings by the respondent is assailed in these Writ Petitions. Briefly stated, facts are that the petitioner is a dealer in plywood and is registered under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act', for short). Based on Intelligence Report, reassessment proceedings were initiated by the respondent after issuance of notice dated 5.3.2010 to the petitioner. The reassessment proceedings was specifically with regard to the purchases said to have been made by the petitioner from the two firms viz., M/s. Arch Ply and Boards and M/s. National Ply Boards and the amounts remitted to the said firms. In response to the aforesaid notice, petitioner appeared and submitted his reply. The petitioner had also requested for cross -examination of the proprietors/partners of the aforesaid two firms. When the matter stood thus, there was a change in the office of the respondent in as much as a new officer took charge on 7.1.2013. Thereafter, the impugned order dated 28.3.2013 has been passed. It is also stated that the impugned order has been dispatched to the petitioner only on 10.10.2013. The grievance of the petitioner is that when the incumbent officer took charge on 7.1.2013, he ought to have considered the request made by the petitioner seeking cross -examination of the Proprietors/partners of M/s. Arch Ply and Boards and M/s. National Ply Boards in the matter of remittance made to them by the petitioner on account of certain purchases made by the latter. Therefore, it is contended that the impugned order has been passed without letting in evidence of the aforesaid two parties and therefore, there is lack of opportunity given to the petitioner and hence, the conclusions are erroneous.

(2.) I have heard the learned Counsel for petitioner and learned AGA who has appeared on advance notice and who has accepted notice for respondent and perused the material on record.