{"id":11718,"date":"2010-10-21T00:00:00","date_gmt":"2010-10-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-senthuran-constructions-co-vs-deputy-commissioner-of-on-21-october-2010"},"modified":"2017-02-08T04:47:41","modified_gmt":"2017-02-07T23:17:41","slug":"ms-senthuran-constructions-co-vs-deputy-commissioner-of-on-21-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-senthuran-constructions-co-vs-deputy-commissioner-of-on-21-october-2010","title":{"rendered":"M\/S Senthuran Constructions Co vs Deputy Commissioner Of on 21 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S Senthuran Constructions Co vs Deputy Commissioner Of on 21 October, 2010<\/div>\n<div class=\"doc_author\">Author: Ashok B.Hinchigeri<\/div>\n<pre>1\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 21ST DAY OF OCTOBER 201\"0.\u00bb\n\nBEFORE\n\nTHE HON'BLE MR. JUSTICE ASHOK B. I_fII'1'I:(.2HI'GERI  M'  \n\nWRIT PETITION NOS.33194~2;2\u00a7O:OF;2Q1-IQ   J \n\nBETWEEN :\n\nM\/S.SENTHURAN CONSTRUCIIQNS Co.;   . \nNo.606, 80 FT. ROAD _   \n8TH BLOCK, KORAMANGALA  '\nBANGALORE-560095.   _    I \nREPRESENTED BY Us PROPRIETOR-\u00ab._  \n\nSR1 J.CHANDRASHEKAR''=-f '' * \"\nAGED AEoUT.45._Y_EARs g  4.  V:\n\nS\/O LATE  _  jg  ...PETmoNER\n\n'as;  \n\n\" = My iflv _  ADV. ,)\n\n1. V _ DEPUTY 'CQMM;_SSiONER OF\nI  COMMERCIAL TAXES (AUDIT--4 1)\n VAT DAIV1sION:0'4, VTK--2\n 80..FI.\"RoAD, KORAMANGALA\n\" ' C.EAN'G'1-u_.0RE.\n\n2; '  THESTATE OF KAJRNATAKA\n EYES SECRETARY\n~~DE;PARTMENT OF FINANCE\n..  VIDHANA SOUDHA\n\" BANGALORE560 001. ...RESPONDEN'IS\n\n(BY:SRI K.M.SI\"tIIVAYOGISV\\7AMY, HCGP]\n\nTHESE WRIT PETITIONS ARE FILED UNDER ARTICLE\n226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING\nTO SET ASIDE THE NOTICES BEARING NOSVAT\/2010-11\nEVEN DATED 14.9.2010 ISSUED UNDER SECTION 34 OF\nTHE VAT ACT READ WITH RULE 173 OF THE VAT RULES\n\n\n\n2\n\nBY THE FIRST RESPONDENT VIDE ANNEXURE--B AND<\/pre>\n<p>ANNEXUREB1 FOR ASSESSMENT PERIOD 2006-07 VIBE<br \/>\nANNEXURE&#8211;C AND ANNEXURE-C1 FOR ASSESSMENT<br \/>\nPERIOD 2007-08 AND VIDE ANNEXURE-D<br \/>\nANNEXURE&#8211;1:)1 FOR ASSESSMENT PERIOD _;2QQ8&#8217;~.O9<\/p>\n<p>RESPECTIVELY AS WITHOUT OF&#8217; LAW AND  4&#8242; \u00bb _  <\/p>\n<p>THESE PETITIONS COMING ON FOR PT\u00a7EL1MiN;AE\u00a7* &#8220;&#8216;<br \/>\nHEARING THIS DAY, THE COURT  THEFQOLLOWiNC~_:v &#8221; A<\/p>\n<p>Sri K.M.ShivayogiSwarr15r,. the &#8216; -learned;  .  &#8221;<\/p>\n<p>Pleader is directed to take not_icc:for_vthe.respondents.\n<\/p>\n<p>2. The petitiounerhas challenge to the<\/p>\n<p>first responderiti\ufb02sqlot\ufb01ices jeinder Section 34 of the<\/p>\n<p>Karnataka7iZ::11ue:ffAdd*ed&#8217;-tI&#8217;a3i_&#8221;1*1ct, 2003 (&#8216;KVAT&#8217; Act for<br \/>\nshort)V&#8217;c.a1:lingV the documents, information,<br \/>\netc. as speci\ufb01ed. in VAT\u00a5&#8217;Zi85 form.<\/p>\n<p>    the learned counsel for the<\/p>\n<p>petitnione\u00e9rj.sulbniits that the first respondent is not<\/p>\n<p>juSt&#8217;i\ufb01edpV.in&#8221;.V demanding the submission of papers in a<\/p>\n<p> pa1*ticuiar form. She Submits that the petitioner has<\/p>\n<p>&#8216;  maintained the accounts books in a manner prescribed<\/p>\n<p>&#8216;4  the KVAT Act and the Rules framed thereunder. She<\/p>\n<p>would therefore contend that the impugned notices are<\/p>\n<p>vm&#8217;thout the authority of law.\n<\/p>\n<p>\ufb01\ufb01\ufb01.\n<\/p>\n<\/p>\n<p>4. Sri K.M.Shivayogiswamy, the learned<\/p>\n<p>Government Pleader appearing on behalf<\/p>\n<p>respondents submits that the Assessing  <\/p>\n<p>sought re&#8211;writing of the accounts \u00bbbook_s such._&#8217;_j_ He if<\/p>\n<p>submits that the petitiofl\ufb01ix &#8220;&#8216;lc1air;ied_ _<\/p>\n<p>exemptions and therefore,'&#8221;certain._ docurrievnts if and&#8221;<\/p>\n<p>information are sought. resplondeiivt only to<br \/>\nexamine the petitioners     g _<\/p>\n<p>5.   is only<br \/>\nthe   incumbent on the<br \/>\npetitioners  requisite information and<br \/>\ndocumen&#8217;ts: _  &#8221;  has any difficulty in<\/p>\n<p>furnishing any-r.infoi:rnation or documents, the same<\/p>\n<p> &#8216; could&#8211;v_4be:al51&#8217;0_ught to the notice of the Assessing<\/p>\n<p>Aii&#8217;thority&#8211;Irj&#8217;;_   for the Assessing Authority to decide as<\/p>\n<p> to Whether to accept the explanation or not to accept<\/p>\n<p> the&#8221;~\u00ab_.explanation. If the final reassessment order is<\/p>\n<p>l  adverse to the interests of the petitioner, it can always<\/p>\n<p>challenge the same before the appropriate forum by<\/p>\n<p>taking the ground with reference to the issuance of the<\/p>\n<p>33%&#8217;.\n<\/p>\n<p><span class=\"hidden_text\">4<\/span><\/p>\n<p>notices, but no challenge can lie to the very and___mere<\/p>\n<p>issuance of notices.\n<\/p>\n<p>6. The Apex Court in the case &#8211;.\n<\/p>\n<p>ENGINEER, BIHAR STATE Eoirsrue &#8216;  &#8216;V<\/p>\n<p>RAMESH KUMAR SINGHJAND lines.\n<\/p>\n<p>(1996) 1 sec 327 has  i\u00e9iiew that<br \/>\nthe premature petition._..\u00e9;gaii1stli_&gt; cause notice is<br \/>\nnot to be entertainedip is totally not<br \/>\nwithout    to \ufb01le the<\/p>\n<p>objections   of the matter.\n<\/p>\n<p> V1 it is  to refer to paragraph&#8211;5 of<\/p>\n<p>the Apex  jiidginent in the case of SPECIAL<\/p>\n<p>AN15 &#8221;&#8221; &#8216;ANOTHER v. MOHD. GHULAM<\/p>\n<p> -..(Z&#8217;iVrI\u00bb\u00a3_(u)V&#8217;A(3S:1&#8217;t;.s.iL\\i:l\u00a7&#8217;.1~~AN0THER. reported in AIR 2004 so<\/p>\n<p>1467. .:se1ne is extracted hereinbeIow:&#8211;<\/p>\n<p>&#8220;5. This Court in a large number of cases<\/p>\n<p>it  has deprecated the practice of the High Courts<\/p>\n<p>entertaining writ petitions questioning legality of<br \/>\nthe show cause notices stalling enquiries as<br \/>\nproposed and retarding investigative process to<br \/>\n\ufb01nd actual facts with the participation and in the<\/p>\n<p>presence of the parties. Unless, the High Court is<br \/>\n\ufb02\ufb01ii<\/p>\n<p><span class=\"hidden_text\">5<\/span><\/p>\n<p>satisfied that the show cause notice was totally<br \/>\nnon est in the eye of law for absolute want <\/p>\n<p>jurisdiction of the authority to even investigate&#8217; <\/p>\n<p> facts, writ petitions should not be entertaii1ect:j&#8221;o&#8217;r&#8217;* l&#8221; <\/p>\n<p>the mere asking and as a matter of <\/p>\n<p>the writ petitioner should tnoarial\ufb01ty ..be_<br \/>\nrespond to the show causeb&#8221;&#8216;not.iclelland  <\/p>\n<p>stands highlighted in the &#8216;writ petition.&#8217;  <\/p>\n<p>8. In the result, ~petitio:no&#8211;.arr; rejected<br \/>\nwith a direction tout&#8221;   produce the<br \/>\ndocuments    as sought by<br \/>\nthe first  petitioner has any bona\ufb01de<br \/>\n  is always open to the<br \/>\npetitioner &#8216;- to &#8216;  explanation to the first<\/p>\n<p>responclenati  is .7for.&#8221;-the first respondent to consider the<\/p>\n<p>l V. terlaloiiity  otheryyise of the explanation to be offered<\/p>\n<p>  for not furnishing the information in<\/p>\n<p>the ._so1,;gh-t \u00abftorrn.\n<\/p>\n<p>1 Further, the liberty is also reserved to the<\/p>\n<p>it &#8216;pleititioner to raise a challenge with regard to the<\/p>\n<p>  ~~issuance of the impugned notices, if the petitioner has<\/p>\n<p>553%&#8217;.\n<\/p>\n<p><span class=\"hidden_text\">6<\/span><\/p>\n<p>to file an appeai in the event of the final reassessment<\/p>\n<p>order going adverse to the interests of the petitiOn,_er.,\u00bb_t&#8217;~V.VV<\/p>\n<p>10. N0 order as to costs.\n<\/p>\n<p>VGR   &#8216;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S Senthuran Constructions Co vs Deputy Commissioner Of on 21 October, 2010 Author: Ashok B.Hinchigeri 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 21ST DAY OF OCTOBER 201&#8243;0.\u00bb BEFORE THE HON&#8217;BLE MR. JUSTICE ASHOK B. I_fII&#8217;1&#8217;I:(.2HI&#8217;GERI M&#8217; WRIT PETITION NOS.33194~2;2\u00a7O:OF;2Q1-IQ J BETWEEN : M\/S.SENTHURAN CONSTRUCIIQNS Co.; . No.606, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-11718","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Senthuran Constructions Co vs Deputy Commissioner Of on 21 October, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-senthuran-constructions-co-vs-deputy-commissioner-of-on-21-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Senthuran Constructions Co vs Deputy Commissioner Of on 21 October, 2010 - Free Judgements of Supreme Court &amp; 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