ASHOK AGENCIES BANGALORE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE appellant herein has challenged the correctness of the order of the learned single Judge of this Court dated 2-4-2007 passed in W. P. No. 5507/07, declining to interfere with the combined reassessment and penalty orders dated 29-1-2007 (vide Annexures-A and A-1 to A-6) for the months from April 2006 to October 2006 passed by the Deputy Commissioner of Commercial Taxes, Audit-43, DVO-4 (hereinafter referred to as 'assessing Authority' for short)assessing the tax on the turnover relating to sales of Mosquito repellants at 12. 5% under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'kvat Act' for short ).

(2.) THE brief facts leading to this appeal are as under:

(3.) HEARD the arguments of Sri. Indra kumar, the learned senior Counsel for the appellant -assessee and Sri. Gangadhar Sangolli, the learned AGA for the respondents. While placing his reliance on the decision of this court in the case of Balaji Computers (2006)147 STC 269 : (2005 AIR - Kant HCR 866), the learned Senior Counsel for the appellant submitted that the alternative remedy that was available to the appellant before the Joint commissioner of Commercial Taxes was not efficacious one in view of the Circular issued by the Commissioner of Commercial Taxes (Administration), and therefore, the learned single Judge was not justified in dismissing the Writ Petition. It is observed by the Division Bench of this Court at para 12 in the said case as under: