RAMKY INFRASTRUCTURE LTD Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) WRIT petition is by a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957 (for short, "the Act"). Petitioner is aggrieved by a provisional assessment order bearing No. JCCT (INT) SZ. DCCT (INT-I), INS-02/04-05, dated December 13, 2004 (copy at annexure J), passed by the Deputy Commissioner of Commercial Taxes--respondent No. 1 herein, who had an occasion to inspect the business premises of the petitioner on March 20, 2004 and had followed up by issue of a proposition notice for provisional assessment on March 26, 2004 and the proceedings culminating in the provisional assessment order dated December 13, 2004.

(2.) THE only ground entertained for examination of this writ petition is the challenge to the provisional assessment order on the premise that the respondent No. 1 lacked jurisdiction to pass the said provisional assessment order in terms of Sub-section (6) of Section 28 of the Act for the reason that the provisional assessment order itself has come to be passed beyond the period of 180 days within which period the officer should have passed the order in terms of the fourth proviso to Sub-section (6) of Section 28 of the Act.

(3.) IT is not necessary to go into several contentions urged in the petition as also on behalf of the respondents, having regard to the limited question that is being examined in this writ petition. Normally, this Court will not examine such questions in the exercise of writ jurisdiction under Articles 226 and 227 of the Constitution of India, particularly, as the assessee under the provisions of the Act has statutory remedies and it is for it to avail of such statutory remedies.