R S TRADERS REPRESENTED BY SRI SHALLESH JAIN; LAKSHMI AGENCY REPRESENTED BY M C PADMA W/O LATE G PURUSHOTHAM Vs. ASST COMMISSIONER OF COMMERCIAL TAXES, FINANCE SECRETARY, GOVERNMENT OF KARNATAKA; DY COMMISSIONER OF COMMERCIAL TAXES, BANGALORE DIVISION; COMMISSIONER OF COMMERCIAL TAXES AND STATE OF KARNATAKA REPRESENTED BY SECRETARY TO GOVERNMENT

JUDGEMENT

(1.) The petitioner in W.P. 2304-2313/2009 is a dealer registered under the Karnataka Value Added Tax Act, 2003 (for short 'the Act') and is borne on the files of the 1st respondent, who is the assessing authority of the petitioner. The petitioner is engaged In the business of manufacture, assembling, supply and sale of electrical tools and fittings and its purchases are both local and Inter state. The petitioner has filed its monthly returns before the 1st respondent. The petitioner has filed these writ petitions aggrieved by the Order No. ACCT: Audit:21:AV/INS:52/07-08 dated 30.8.2008 (Annexure A) and Order No. ACCT: Audit:21:AV/INS:52/07-08 30.8.2008 (Annexure B) dated 30.8.2008 passed by the Joint Commissioner of Commercial Taxes.

(2.) The petitioner in W.P. 12649-12652/2009 is a dealer in cement registered under the Act with TIN-29460140409 end the 1st respondent is the assessing authority of the petitioner. Aggrieved by the order dated 9.4.2009 (Annexure 5), the recovery notice bearing No. 342/08-09 dated 5.12.2008 (Annexure C) and the notice of attachment bearing No. 513/08-09 dated 27.1.2009 (Annexure C1), these writ petitions have been filed with a prayer to set aside the same and to direct the authority to rehear the petitioner by giving reasonable opportunity of hearing and by following the principles of natural justice.

(3.) Respondents were notified of these writ petitions through the learned High Court Government Pleader. Statement of objections to the writ petitions have not been filed.