PREMIER TRADERS Vs. ACCT

JUDGEMENT

(1.) PETITIONER, a dealer under the provisions of the Karnataka Sales Tax Act, 1957 (the Act for short) has approached this Court questioning the legality of the order dated 22. 1. 2004 passed by the respondent under Section 28 (6) of the Act for the period 2002-03.

(2.) SRI. M. R. Narayan, learned Counsel for petitioner submits that the petitioner is approaching this Court even when the petitioner has a statutory provided to the Appellate Authority as against this order, inasmuch as the impugned order has come to be passed after the year in question is over and at a time when a regular assessment order could have been passed instead of a provisional order. Learned Counsel submits that this Court should stay the recovery proceedings pursuant to the impugned order as, in similar other earlier cases, this Court had occasion to intervene in such matters and while the assessees who had suffered similar orders were given relief by directing the respondent Department not to enforce the demand and a further direction was issued to the respondent Authority to conclude the regular assessment.

(3.) IN support of such submission, learned Counsel has brought to my notice orders passed by this Court earlier, in W. P. 13861-13871/97 dated 24. 2. 1999 and another order dated 13. 4. 1999 in W. P. 13461/99 and order dated 28. 6. 1996 in W. P. No. 15897/96 c/w. W. P. Nos. 16102-112/96. Learned Counsel submits that on the strength of such orders and with a view to maintain judicial consistency and propriety, a similar relief should be granted to the petitioner in the present case also and the writ petition should be necessarily allowed and the impugned orders quashed.