STATE OF KARNATAKA Vs. TECHNOCON BUILDERS

JUDGEMENT

(1.) These revision petitions have been filed by the State of Karnataka challenging the order of the Tribunal, whereby the order passed under Sec. 63 -A of the Karnataka Value Added Tax Act, 2003 (for short 'the KVAT Act') by the Joint Commissioner of Commercial Taxes has been set aside on the ground that it was passed beyond the period of limitation.

(2.) We heard Sri K.M. Shivayogiswamy, learned Additional Government Advocate appearing for the petitioner - State of Karnataka as well as Sri P.E. Umesh, learned counsel appearing for the respondent - assessee and perused the record.

(3.) In brief the facts of this case are that the respondent herein is a civil works contractor. He is assessed to tax under the KVAT Act. The dispute in the present petitions is with regard to the assessment period of April, May, July, August, September, and November, 2005. For the said period, assessment order was passed on 28.12.2006 imposing certain tax. The said assessment order was not challenged in appeal. On 26.8.2009, the assessment record relating to the aforesaid period was sent by the Assessing Authority to the Joint Commissioner of Commercial Taxes, which is the Revisional Authority empowered to exercise suo motu revisional power under Sec. 63 -A(3) of the KVAT Act.