S.P. NAGARAJ Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THERE is a delay of 40 days in filing this petition. We have heard the learned Counsel for both parties on the application filed for condonation of delay in filing this petition. Accepting the reasons stated in the affidavit filed in support of application for delay, delay of 40 days is condoned and accordingly, the said application is allowed.

(2.) THIS sales tax revision petition is directed against the order dated April 29, 2008 passed by the Karnataka Appellate Tribunal (hereinafter referred to as, "the KAT") confirmed the order of the assessing authority dated January 5, 2006 vide order No. KST.AP 91/05 -06 framing the following question of law for consideration of the court:

(3.) FURTHER , in support of other substantial questions of law, learned Counsel contended that conclusion of the assessing authority was confirmed by the appellate authority by placing reliance upon the records of APMC yard that the Assessee purchased copra from APMC yard and paid market cess of Rs. 7,375 and suppressed the said transaction to the Department in not showing the turnover amount of the said transaction when he had submitted the returns to the assessing authority. Therefore the finding recorded in contentious issues that arose for consideration before the assessing authority and appellate authority are erroneous in law. Hence, he would submit that substantial question of law framed in Nos. (1), (2) and (3) in the revision petition would certainly arise for consideration of this Court as the Tribunal without application of mind to the facts of the case and evidence on record has accepted the finding of fact recorded by the assessing authority, who has stated that there is suppression of purchase of copra by the Assessee and the said amount has not been shown for the relevant assessment year.