Akzonobel (ICI India Limited) v. Deputy Commissioner of Commercial Taxes (Audit-3)
2013-06-18
ARAVIND KUMAR
body2013
DigiLaw.ai
ORDER Aravind Kumar, J.—Petitioner is seeking for a writ of certiorari to quash the assessment order dated 31-5-2013 Annexure-D and consequential demand notice Annexure-D1 relating to the assessment year April 2005 to March 2006. Heard learned Counsel for petitioner and learned Additional Government Advocate for respondent. Perused the case papers. 2. Assessee is a registered dealer under Karnataka Value Added Tax Act, 2003 carrying out business of paints, adhesives and rubber chemicals with different trade names. For the assessment year 2005-2006 notice under Section 39(1) has been issued by the respondent for reopening the assessment on the ground that premises of assessee was inspected on 6-3-2012 and found that lease transactions are not declared as taxable and tax had not been paid and also on two other grounds as specifically stated in the notice dated 20-4-2013 Annexure-A. Objections came to be filed by the petitioner on 2-5-2013 and 14-5-2013 contending that lease transactions are not liable to tax and as regards the consignment sale transaction petitioner stated that it had requested its consignment agent company to provide the required documents month wise in Form VAT 140 and as such petitioner-assessee requested time for two weeks. Petitioner sought time to file corrected Form VAT 140 on the ground that petitioner's consignment agent had requested 15 days time to rectify the Form VAT 140 on the ground that sales registers are misplaced. Hence, seeking extension of time upto 5-6-2013 an application was filed by petitioner on 21-5-2013 vide Annexure-B1. In the meanwhile the respondent has passed order on 31-5-2013 as per Annexure-D and consequential demand notice has been raised in Form VAT 180 on the petitioner as per Annexure-D1. Sri Angadi, learned Counsel for petitioner submits that consignment agent M/s. Gopal Kamath and Company, Bangalore has issued corrected Form VAT 140 on 4-6-2013 for eight months as per Annexures-C to C7 and as such he seeks for setting aside the assessment order dated 31-5-2013 (Annexure-D) and prays for a direction to respondent to take on record the corrected Form VAT 140 and pass orders thereon. He contends that on account of opportunity having not been granted to petitioner to produce these corrected Form VAT 140 the impugned assessment orders is liable to be set aside since there is violation of natural justice.
He contends that on account of opportunity having not been granted to petitioner to produce these corrected Form VAT 140 the impugned assessment orders is liable to be set aside since there is violation of natural justice. Learned Additional Government Advocate Sri Shivayogiswamy, fairly submits that if the petitioner were to produce the corrected Form VAT 140 before the Assessing Officer it would be examined by him on merits and necessary rectification order or modification of assessment order would be passed as the case may be and only to that extent a direction may be issued. Learned Counsel appearing for petitioner undertakes to submit the corrected Form VAT 140 before the Assessing Officer and also produce the sales registers extract of the consignment agent company as received by the petitioner-assessee before respondent. In that view of the matter submission of the learned Advocates are placed on record and petitioner is directed to produce Form VAT 140 received by it from the consignment agent on or before 25-6-2013 before respondent and on such forms being filed by petitioner, respondent-Assessing Officer shall rectify and/or modify the assessment order and issue the consequential revised demand notice thereunder. With this observation, writ petitions stands disposed of.