STATE OF KARNATAKA, BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE VIDHANA SOUDHA, BANGALORE - 560 001AND THE DEPUTY COMMISSIONER. COMMERCIAL TAXES (ASSTS) 33 BCD III KG RD. BANGALORE Vs. M/S FMC SANMAR LTD., (FORMERLY M/S MOORCO INDIA LTD.

JUDGEMENT

(1.) THIS appeal is filed by the State Government against the order passed by the learned Single Judge of this Court on 19.12.2003 in W P No. 12318/2001.

(2.) IN the impugned order the learned Single Judge of this Court, while thought it fit to set aside the demand raised by the Revenue that is Official of the Commercial Tax Department of the State Government demanding payment of a sum of Rs. 15,49,050.00 as a sequel to the passing of an order dated 4.1.2001 produced at Annexure -G to the writ petition and consequential demand notice dated 26.2.2001 Annexure -H to the writ petition that the amount referred to above which had been passed under the provisions of Section 18AA of the Karnataka Sales Tax Act, 1957, hereinafter referred to as 'the Act' as orders suffering from want of jurisdiction on the part of the officer passing the order.

(3.) THE appeal had been admitted, respondent had been put on notice. The respondent is served and represented by counsel.