NATIONAL PLYWOOD INDUSTRIES LTD, REP BY ITS DIRECTOR PIYUSH PERIWAL Vs. STATE OF KARNATAKA REP BY ITS FINANCE SECRETARY

JUDGEMENT

(1.) Learned Additional Government Advocate accepts notice for the respondents.

(2.) The petitioner has challenged the endorsement dated 10.10.2018 issued by the respondent No.3 at Annexure-M to the writ petition, whereby it is informed that the request of the petitioner for rectification of the assessment order dated 26.05.2004 relating to the assessment year 2000-01 cannot be considered in terms of the decision of the Joint Commissioner of Commercial Taxes [Administration].

(3.) The petitioner is claiming to be a limited company registered under the Companies Act, 1956 as amended in the year 2013. The petitioner company is engaged in manufacturing and trading different types of plywood, blackboard and Laminates. The petitioner company was registered under the provisions of the Karnataka Sales Tax Act, 1957 ['KST Act' for short] and also under the provisions of the Central Sales Tax Act, 1956 ['CST Act' for short]. During the assessment year 2000-01, the original assessments were concluded creating some tax liabilities against which appeals were preferred. The Appellate Authority rejected the appeal as barred by limitation by order dated 21.05.2005. Being aggrieved by the same, the petitioner filed further appeal before the Sales Tax Tribunal. The matter was considered along with the appeal relating to the other assessment year. A common order was passed by the Tribunal by an order dated 21.02.2008 rejecting the appeal as far as the assessment year 2000-01 is concerned. It appears that the petitioner has filed Sales Tax Revision Petitions [STRP Nos.290 & 291/2018] before this Court against the said order of the Tribunal dated 21.02.2008 and the same are presently pending for adjudication.