CHITRA AGENCIES Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The petitioner has assailed the re-assessment order dated 20.4.2012 relating to the tax periods 2006-2007, 2007-2008 and 2008-2009 as well as the endorsements dated 1.9.2016 issued by the respondent No.1 at Annexure-M, N and P inter alia seeking for a direction to the respondent No.1 to pass de novo re-assessment orders by considering the books of accounts produced along with the rectification applications filed on 21.6.2016 vide Annexures J, K and L for the tax periods 2006-07, 2007-08 and 2008-09 respectively.

(2.) The petitioner was a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003 (for short the Act ) during the relevant tax periods. The petitioner was engaged in trading of PVC pipes, GI pipes and fittings, electrical goods and drip irrigation equipments. Relating to the tax periods 2006-07, 2007-08 and 2008-09, respondent No.1 has concluded the re-assessment after issuing notices for production of books of accounts and the proposition notices under the provisions of Section 39(1) of the Act proposing to reassess the tax payable by the petitioner.

(3.) It is the grievance of the petitioner that the said proposition notices were never served upon the petitioner.