BOWRING INSTITUTE (REGD. SOCIETY) Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner has assailed assessment orders as well as demand notice issued by the respondent-authorities for the assessment years 2006-2007 upto 2011-2012. The petitioner is also aggrieved by the fact that a sum of Rs. 3,30,61,865/- has been recovered by the respondent-authorities, by directing the petitioner's bankers to make available the said funds for the purpose of payment of its alleged tax dues. Admittedly, the aforesaid amounts are credited with the State Government. I have heard the learned Counsel for the petitioner and learned Additional Government Advocate for respondents 1 to 5 and perused the material on record.

(2.) During the course of submission, learned Additional Government Advocate stated that the petitioner has already filed appeals assailing the impugned assessment orders before the Joint Commissioner of Commercial Taxes and that the petitioner cannot avail of a dual remedy i.e., one before the Appellate Authority-respondent 2 and the other by way of a writ petition. He, therefore, contended that the petitioner may be relegated to the appellate remedy and that, this Court cannot interfere with the assessment orders or the demand notices.

(3.) While this submission was not countered by the learned Counsel for the petitioner, it was however, contended that during the pendency of those appeals before the Appellate Authority, the respondent-authorities have already recovered the taxes by way of coercive acts by resorting to recovery of funds from the fixed deposits standing in the name of the petitioner in the banks. He, therefore, contended that some protective directions be granted with regard to the amounts already recovered by the respondent-authorities, so that, in case the petitioner succeeds before the Appellate Authority, the petitioner must be entitled to the said amounts along with interest.