1
IN THE HIGH COURT 0? KARNATAKA AT BANGALORE
DATED THIS THE am my OF JUNE 2009
BEFORE
THE HONBLE M2'. JUSTI(3fI;§'>VAJI'1'g§"t'3'Lf'Ij-;'.eJ:'23;:]i. f
WRIT PE'I'I'I'ION Nos. 14975376 ::{)§'72'f;}f)_.'§3A{"1+¥REVS}...'
BETWEEN:
Sri M.K.Ghouse Khan,
Proprietor, _ _
M/s. Coorg Spices Agaficieai, V. " '
66/ 3, Fonnampet Read, '
Coorgi3ist1'ic_:t--e'3_'?'*1_2i;3. I % ...PE'FITIONER
AND:
The VCpm1:&::rg:ia_1V Ta> ;'xO:tfi c:er,
VAfTj; Sub Ofi'i.cr:r.-30 1,'
V' _ }§3€hf1T1(;'E"'P€§I£f0} Bun' "'i{',' '
%'I'i1a1$<=I3r'%i"~'~*?'84<1:
Vi;a;ip¢t:A5r1k%kT.2k:As. ...RESPONDEN'1'
HCGP)
'F1r_fi=3se W.Ps are filed under Article 226 of the
..€i<}1a.$titutior1 ef India praying, ta quash the orders
* _ ' by the respondent under Section 38(2) of the
– IQIAT Act for the tax peried February and March 2009,
dated 21.04.2309 Vida A11nexm’c–A ané C
resmctivaly by issue of an appropriate writ.
These W.Ps coming on for prefiminary hearing this
day, the Ceurt made the following:
0 R D E R
A reassessment; has been (10116
38(2) of the Kamataka-1 Value Adqoci Tax mogoaa. _ 1%
2. Mr.K.Krishna, learoerj
petitioner submits that °:Ai’.<:;_s*:,a§»:L ' under
Section 38(2) of the of the Joint
Commissioneoof Hones, no useful
purpose is preferred,
inas1I_11J(:l1_' of Joint Commissioner
of ' orfier under Section 38(2) has
been paé:-:~¢d._ 4 "
.3: M.:.shi§ay¢§swann, learned HOG? for the
fsrobmits that the appeal would be heard by
Appoliote Authority other than on Whose
: insonofions the case is reopened.
Consequently, the following order is passed:
(1) Fetitions stané disposed of reserving iiberty to
the petitioner to file an appeal and the appeal
shafl be filed on or before 315′ July 2009;
(2)Appea1 shall be heard by ‘;h¢’*-.4:’_:”}oi11t
Commissioner] appellate authoI*i_tg;ifé’. __
the one on whose i:1stIj;1ction3″ti1é:’_p1f3c¢edi::1gS » _
were initiated under .
If a memo is filed f0r”1*§;::’§ium of thé
regstry shall re{uI’1:1″‘i:hfi6 Satii'<f:; fl —
Sri K.}ai,$21ivay0§$}*£fa::}yV,' xgigzxémd HCGP is
permitted within four weeks.
sa/-1..