A P S INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner engaged in manufacture and sale 1 of lead sub-oxide and the assessee for sales fax under the provisions of the Karnataka Value Added Tax Act, 2003 (for short "the KVAT Act") has assailed the action of the respondent culminating in reassessment order, annexure A, dated January 22, 2004 and the consequent demand notice of the same date vide annexure B. Sri Girikumar, learned Additional Government Advocate, has taken 2 notice and represents the respondent.

(2.) Heard both sides. It is not in dispute that the petitioner being the assessee under the KVAT Act, has suffered an order of reassessment by the Commercial Tax Officer. The order dated January 22, 2014 passed in CAS No. 24793604 would show that the respondent has exercised power conferred by section 39(1) read with sections 36(1) and 72(2) of the KVAT Act to reassess and determine the tax.

(3.) The grievance of the petitioner is not about its liability to be assessed for such tax, but its grievance is that the order impugned has been passed without giving it sufficient opportunity and in violation at the principles of natural justice. To support this ground, he relies on annexure B, the demand notice of the same date on which the reassessment order is passed. Thus, he seeks quashing of both the orders.