KAYTEE SWITCHGEAR LIMITED Vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY)-2.8 AND ORS.

JUDGEMENT

(1.) Heard the learned counsel for the petitioner. The learned Government Pleader is directed to take notice for the respondents.

(2.) The petitioner is a company incorporated under the Companies Act, 1956, now merged with M/s. Kirloskar Electric Company Ltd., Bangalore, and is a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the KST Act', for brevity). It is engaged in the manufacture and sale of electric motors and generators.

(3.) Being aggrieved, appeals were filed, which were allowed by a common order. Thereafter, the Additional Commissioner of Commercial Taxes, initiated suo motu proceedings under Sec. 22 -A(1) of the KST Act, proposing to revise the order of the First Appellate Authority and to restore the order of Assessment and Reassessment passed by Assessing Authority on the ground that the order was erroneous and it was prejudicial to the interest of the revenue. The said proceedings culminated in an order dated 4.8.2008 and accordingly, the Assessing authority's orders were restored, against which Sales Tax Appeals were filed before a Division Bench of this Court. The appeals were ultimately dismissed by a judgment dated 17.06.2013 along with other connected matters. The matter was then carried to the Supreme Court by way of Special Leave Petitions in S.L.P.(C) Nos. 31890 and 31861/2013. There was also an application for stay filed along with the petition seeking stay of operation of the judgment and order. It was listed before the Apex Court on 18.10.2013. Upon hearing the matter, the court was pleased to direct issuance of notice to the respondent -State of Karnataka through the second respondent in these petitions as well as on the application for stay. The matter was then listed for hearing before the Apex Court on 29.11.2013. The counsel appearing on behalf of the respondent therein entered appearance and sought time for filing a counter affidavit. The court was pleased to permit him to file a counter within three weeks and a rejoinder, if any, to be filed by the petitioner within two weeks thereafter and directed the matter to be listed on 17.02.2014. On 17.02.2014, the matter was listed for final hearing on 6.5.2014.