SREE SRINIVASA CONSTRUCTIONS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE present revision petitions filed under section 23 (1) of the Karnataka Sales Tax Act, 1957 (in short, "the Act") are directed against a common order dated June 20, 1996 passed by the tribunal in S. T. A. Nos. 277-80/96 pertaining to the years 1986-87 to 1989-90.

(2.) THE petitioner is a partnership-firm. For the periods in question, the petitioner was initially subjected to the ex parte assessment orders all dated May 20, 1994. It had filed an application for cancellation of the said orders as required under section 12d of the Act. But, at the same time writ petitions were also filed being Writ Petition No. 2829-93/94 for quashing of the said ex parte orders on jurisdictional grounds. When the writ petitions were taken up for preliminary hearing, the learned High Court Government Pleader produced the endorsement dated May 16, 1995 issued by the assessing officer from which it was enlightened that the ex parte assessment orders stood cancelled and the appellant was required to produce the books of accounts for making fresh assessments.

(3.) ACCORDINGLY, the writ petitions were disposed of in the said terms on June 8, 1995 (annexure a ). Subsequently, the petitioner was subjected to fresh assessment orders for the years in question all dated July 28, 1995. The said orders were challenged in appeals before the Joint commissioner who dismissed the appeals on the ground that, in view of sub-section (3) of section 12d of the Act, the appeals, were not maintainable. On further appeal, the Tribunal also took the same view.