R.C. INDIA REP. BY ITS PARTNER, SRI NIJALINGE GOWDA Vs. THE STATE OF KARNATAKA THROUGH THE COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE appellant herein is one M/s. R.C. India represented by its partners Sri. Nijalinge Gowda.

(2.) THE brief facts that have led to the filing of the present appeal are that the appellant is a partnership firm constituted for carrying on the business of excavating and sale of rough granite blocks. The Deputy Commissioner of Commercial Taxes (Transition -31) - the assessing authority of the appellant relying upon the investigation and inspection report from the Joint Commissioner of Commercial Taxes (Vigilance) Bangalore, estimated the turn over of the appellant for the assessment year 2000 -01 at Rs. 9,62,390.00 with rate of tax at 12%.

(3.) SUBSEQUENTLY , the Additional Commissioner of Taxes, Zone 1, Bangalore, issued a notice Under Section 22A(1) of the Karnataka Sales Tax Act proposing to revise the order of appeal on the ground that the order of the appellate authority was erroneous and was prejudicial to the interest of the revenue. She appellant filed a reply to the said notice. The revisional authority however, confirmed the proposals made in the said notice. Aggrieved by the said order of the provisional authority dated 04.02.2009 the present appeal is filed.