NE VARADARAJA CASHEW INDUSTRIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioner seeks quashing of the orders of deferment dated May 16, 1996 (annexures G and H), which have been passed by the respondent-Joint Commissioner of Commercial Taxes for the year 1993-94, purporting to act under section 12 (6) (b) of the Karnataka Sales Tax Act, 1957 (in short "the Act"), as amended by Karnataka Act 5 of 1996.

(2.) THE petitioner, a partnership firm, is engaged in the business of manufacturing of "cashew kernels". It is registered under the provisions of the Act.

(3.) THE petitioner has assailed the impugned order on three grounds, namely, (i) section 12 (6) (b) of the Act, does not confer power on the Joint Commissioner to defer the assessment which ought to have been provided under some specific independent provisions; (ii) no opportunity of personal hearing was granted to the petitioner; and (iii) the ground taken for deferment is extraneous and irrelevant for the said purposes.