SOMARAS DISTILLERIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS revision petition is filed questioning the order passed by the Karnataka Appellate Tribunal, Bangalore in KST Appeal No. AP.KST.16.2009 -2010 dated April 3, 2010. The matter pertains to the assessment year 1999 -2000. The petitioner submitted return on August 24, 2000. No assessment order was passed for the period of three years from the date of submission of return under section 12(1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the KST Act", for short). Therefore the return filed by the petitioner was deemed to have been accepted and consequently it was deemed that assessment is completed for the year 1999 -2000; which means that the assessment is deemed to have been completed on August 23, 2003 (three years from the date of filing of the returns). However, formally the deemed assessment order also came to be passed on December 29, 2003.

(2.) BE that as it may, from the facts as revealed from the records it is clear that the assessment deemed to have been completed in respect of the returns for the year 1999 -2000 filed by the petitioner on August 23, 2003.

(3.) THE very contentions were raised before the authorities as well as the Appellate Tribunal. The authorities as well as the Tribunal have correctly answered the said points against the petitioner.