MALLYA HOSPITAL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS is an appeal filed under Section 22(1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred as 'Act') challenging the common appellate order of the Joint Commissioner of Commercial Taxes (Appeals -I), Bangalore (for brevity, 'FAA'), dated 30th January, 2009 in Case Nos. KST.AP.66 to 73/08 -09 for the assessment year ending 31 -3 -2004. The FAA in his common appeal order has upheld the reassessment orders and also penalty orders dated 6th May, 2008 and 10th May, 2008 of the Assistant Commissioner of Commercial Taxes (Transition -11), Bangalore (for short as 'AA') for the years 2000 -01, 2001 -02, 2002 -03, 2003 -04 and 2004 -05. This appeal is confined only to the assessment year ending 31 -3 -2004 vide STA No. 781 of 2009, whereas, STA No. 782 of 2009 has been filed separately challenging the penalty levied under Section 12 -A(1 -A) of the Act. The relevant facts and grounds of the appeals in brief are as under:

(2.) HEARD the learned Counsel for the appellant and the State Representative. Perused the lower Court records. The following points arise for our consideration:

(3.) WHAT order?