N G MEHARWADE Vs. ADDL COMMISSIONER OF COMML

JUDGEMENT

(1.) The present Sales Tax Appeal is filed by the assessee against the order dated 17.01.2018 made in Order bearing No.TNO322/2014-18 ADCOM/ZONEII/ DWD/SMR/CR-41/2016-17, by the Additional Commissioner of Commercial Taxes, exercising the powers under the provisions of section 64(1) of the Karnataka Value Added Tax Act, 2003, (hereinafter referred to as 'KVAT Act' for short) and to set aside the order passed by the Deputy Commissioner of Commercial Taxes (Audit and Recovery), Hubballi, dated 27.03.2013 and restore the re-assessment dated 01.01.2013 made under Section 39(1) of the KVAT Act by the prescribed authority for the tax periods falling in the financial year 2011-12.

(2.) It is the case of the appellant that the appellant is a registered dealer under the KVAT Act and also registered dealer under Central Sales Tax Act, 1957, (hereinafter referred to as 'CST Act' for short) and he is a proprietor of M/s. Meharwade General Stores, near Janata Bazar, Gadag, who is dealing in grains, groceries, arecanut, tobacco and confectionary goods, having TIN No.29910030018 for the assessment year 2011-1 Accordingly, filed returns under VAT-100, they are deemed to be a self-assessment order, the 3rd respondent (Prescribed Authority) issued proposition notice to reassess for the tax period 2011-1 Accordingly, the appellant appeared on 06.12012 and produced books of accounts, related documents and other information along with VAT-100 returns. The Deputy Commissioner of Commercial Tax (Prescribed Authority) visited the business premises of the assessee on 18.02012 and that the books of accounts are verified on 06.12012 and noticed the following discrepancies:

(3.) In view of the inspection, the Deputy Commissioner of Commercial Taxes, proceeded to pass the order under the provisions of Section 39 (1) read with Rule 46 of the KVAT Act on 01.01.201