RAGHAVENDRA SHERRIGAR Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THIS is a case which clearly reveals arbitrary and mala fide action on the part of the respondent no. 2 assessing officer.

(2.) THOUGH the record indicates that the assessee had, in fact, made it clear that he had opted for payment of tax by way of composition under the provisions of Section 17 (6) of the Karnataka sales Tax Act, 1957, before passing of the assessment order, though there is supporting material to this effect on the record itself, the assessing officer, nevertheless, denies the benefit of payment of tax by composition provided under Section 17 (6) of the Act and has proceeded to pass the assessment order de hors the provision.

(3.) THE assessment order again suffers from a total non-application of mind as while assessing to tax the turnover under the provisions of Section 5-B of the Act, the assessing officer has levied tax on the entire turnover i. e. , on the entire value of the works contract itself at 10 per cent without deducting the value of such goods which were not taxable and the value of the services. On the face of it, the assessment order is also not tenable.