STATE OF KARNATAKA Vs. WOODLANDS HOTEL (P) LTD.

JUDGEMENT

(1.) THIS revision is by the Revenue under Section 23(1) of the Karnataka Sales Tax Act, 1957. The respondent -assessee is running a boarding and lodging at Bangalore. For the assessment years 1997 -98, 1998 -99, 1999 -2000, 2000 -01 and 2001 -02 the assessing officer accepted the returns filed by the assessee under the Sales Tax Act and passed an order under Section 12(3) of the Act. The revisional authority, on examining the assessment order observed that the orders of assessment were found to be prejudicial to the interest of the Government on the following three grounds:

(2.) A show -cause notice was issued by the Joint Director for which a detailed reply was submitted by the assessee. After rejecting the contention, the Joint Commissioner of Commercial Tax has directed the assessing authority to issue a revised demand as per his order dated October 30, 2004 and held that the assessee has not disclosed the actual purchase of charcoal, firewood and brickets purchased by the assessee for its business and that there is an escaped assessment in regard to the sale of food and drinks and that no purchase tax has been paid on the purchase of liquor.

(3.) BEING aggrieved by the judgment of the Tribunal, the present revision petition is filed raising the following substantial questions of law.