AN’E§ :”
IN THE HIGH COURT 0;? KARNATAKA AT BAMGAJXQRE
DATED THIS THE 3rd DAY 01:’ JUNE 2c;§)9 [ gf
BEFORE
THE I-ION’BLE MR. JUs’r1c3:; Ag:_HT. ‘5. e:INJAL
WRIT PETITION NOS. 3;?’=”§’Ei.20-:.’.&1F.’V:/2C’)(}’.’:,3J'(‘w;!if§R:i:ss:)
BETWEEN : AA % %
M/S.Markandeshw’ara
Indust1’ics,869/2_, ‘
R.M.C.Road, ii
Davangere _ _ 3
Representeci ”
Proprietor
Sfi.R.Saiya;1gtayaf§a, ” _
Aged 50 % : …PE’I’I’I’iONER
(By’s1n§m; shaani’%P%’agt;3.;’;édv.)
1 The Commissioner
L,’ ” Of’ Taxes,
% mzo~46(3,& A
Davangfirfi-%
‘ ‘ * ‘~ . 2. A The “J.Q§’nt Commissioner of
‘ Ciagnlnerciai Taxes (Appeals)
” “i3a’.?aI1gere Division,
” Davangere. .. RES PONDENTS
(By Sri.K.M.Shivayo§’swamy, HCGP)
This writ petition is filed under Articles 226″”and
227 of the Constitution of India with a prayer 1:0
the order passed under Section 38(2) of KVAT
dated 01.08.2009, for the assessment peflode 2065″-{TF.t
8; 2007-08, vide Anraexures ‘A’ as ‘B’ Iespeetixfely _
This writ petition Corning e-fer ‘1 ‘V
hearing, this day, the Court made”fl1e_fofiou7’fi1g:., _ _ ”
0RDERs
What is questioned ;i)etiii;ior1V§ is the
endorsement issued the order
passed by section 62(6) of
the K.V.A.’l’:’ V
appearing for the petitioner
submits that was: qsssssses before this Court is
V. only, e*.endoi’seit1Lent:.. She submits that the appeal
First Appellate Authority was not
in” tax’ ‘ ‘
j 3: have perused the order passed by the
A Authority at Annexure ‘F’. A perusai of the
’11’ orzier would clearly indicate that the Appellate Authority
VA ‘ ” ‘has eensidexed the appeal on mefits as Wei} as the
/
-3-
endorsement It is also noticed that an
provided under Section 63 of the Act. Since _
alternate and effieacious remedy, I am of ~t;’1ejjarie€¥i: that: ” ” u
the petitioner cannot question
thereby negate the order.»’pa.ssecVi*-._
Authority. _ V
Reserving liberty to file an appeal,
Pétition stands d2’9!7’i9$i&:{. :41 V ‘ ‘V
Appea_l_
e %%%% learned ECG?
appearirig for is permitted to file memo
of appeara11ee’ ‘iireeks
eeeee gdfi
Iudge