PRAKASH T. MALI Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE six (06) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the 'Act') contesting the common revision orders passed by the Joint Commissioner of Commercial Taxes (Admn.), VAT Division, Belgaum (hereinafter referred to as 'First Revisional Authority' or 'FAA' for short) in Case Nos. JCCT/Admn/DVO/SMR - 15(a) and (b)/2010 -11, dated 27th June, 2011 for the tax periods from April 2007 to March 2008 and April 2008 to March 2009 under Section 63 -A of the Act. The FRA has revised the common reassessment orders dated 21st October, 2010 and 10th November, 2010 for the year 2007 -2008 and 2008 -2009 concluded under Section 39(1) of the Act concluded by the Commercial Tax Officer (Audit -2), Belgaum (for brevity, the 'AA') under Section 39(1) read with Section 15(1)(b) of the Act. There is delay in filing the appeal by 24 days which has been condoned while admitting the appeal on 25 -11 -2011 based on the application for condonation of delay and the affidavit.

(2.) THE brief facts and grounds leading to these appeals are as under:

(3.) HEARD the learned Counsel for the appellant who reiterated the grounds of appeal. The learned State Representative is also heard.