SOUTHERN MOTORS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) WRIT petitioner is a dealer under the provisions of the Karnataka Value added Tax Act, 2003 ('kvat Act in short ).

(2.) IN respect of the assessment for the year 2006-07, the authorities, it appears noticed that deemed assessment was not proper, that it called for certain correction, particularly in the context of discounts that the assessee had claimed from April, 2006 up to March, 2007, and accordingly a comprehensive notice covering a proposal for re-assessment under section 39 (1) of the KVAT Act, 2003 and Notice under Section 5 (4) of the Karnataka Tax on entry of Goods Act, 1979 ('kteg Act' inshort)was issued to the assessee which was dated 30-5-2008, copy produced at Annex-ure-A to the Writ Petition and the assessee was called upon to respond to the proposal within seven days from the date of receipt of the notice. The assessee instead, it appears had written a letter on 5-6-2008 seeking for further clarification. The assessing authority issued endorsement dated 7-6-2008 clarifying the aspects under the provisions of the 'kvat' and 'kteg' Acts and again impressed upon the assessee to file objections as had been informed earlier and within seven days from the date of receipt of the endorsement, failing which, orders will be passed without any further notice etc. , A copy of this endorsement dated 7-6-2008 is also produced and marked as Annexure-C.

(3.) IT appears assessee though responded by filing objection with regard to the proposal under the provisions of the KTEG Act, was still seeking time for responding to the notice under Section 39 (1) of the 'kvat' Act. The assessing authority having proceeded to pass orders in terms of the notice dated 30-5-2008, both under the 'kvat' and 'kteg' Act and aggrieved by the order insofar as it relates to the liability under the provisions of the 'kvat' Act, the present Writ Petition is filed.