PRAKRITH BUILDERS PVT LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) (THIS Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to quash as far as the petitioner is concerned by an appropriate writ or order in the nature of certiorari or otherwise the impugned Section 23 (3) of the Karnataka Sales Tax Act, 1956, in Annexure-A and etc ).

(2.) IT is the version of the petitioner that the petitioner had started its business of construction and sale of flats in the year 2001-02 and the said business had been carried on upto 31. 3. 2005.

(3.) IT appears that the Deputy Commissioner of Commercial Taxes [intelligence-I], South Zone, Bangalore 560 020 had issued notice to the petitioner under section 12 (3) of the Karnataka Sales Tax Act, (for short the Act) and had finalized the same for the years 2001-02 to 2004-05 in terms of the order dated 29. 11. 2006 and followed it up with demand notice for payment of the amount determined under the order.