{"id":191371,"date":"2009-04-20T00:00:00","date_gmt":"2009-04-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-classic-developers-vs-the-deputy-commissioner-of-on-20-april-2009"},"modified":"2016-09-18T03:19:26","modified_gmt":"2016-09-17T21:49:26","slug":"ms-classic-developers-vs-the-deputy-commissioner-of-on-20-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-classic-developers-vs-the-deputy-commissioner-of-on-20-april-2009","title":{"rendered":"M\/S Classic Developers vs The Deputy Commissioner Of … on 20 April, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Classic Developers vs The Deputy Commissioner Of … on 20 April, 2009<\/div>\n
Author: D.V.Shylendra Kumar<\/div>\n
IN THE HIGH COURT 01:' KARNATAKA, BA_I\u00a7:f'G1'\u00a7L\u00a7). F\u00a7E A'  %\nDATED THIS THE 20TH DAY OF' Ai?RI!;._: ._ 3\n\nBEFORE\n\nTHE HUMBLE MR. JLISHCE D.v..Sr\u00a7YLEN.U*:\u00a7Aj'\u00a7{UN;A\u00a7e \n\nWRIT PETITION Nos. 1i2\u00e9\u00a74:.53 0F'~2\u20ac)'0\u00a3}-:(rl;w\u00a7EV\u00e9;)\nBETWEEN:  V' 'V  \"\n\n1 M13 CLASSIC DEvEi;...0PE\u00a7es' _  \nREP. BY ITS JOiNT\"G=E1f\u20acERAL_M,A_NAGER\nAccourytfzg, SR; \u20acZ_%1R:S.H GUP.i'\u00a3s,_ \nAGED 34:3 YE;AES., MAN_TR_1..Hf}USE,\"\nNO.4 '\u00a3TIfA'L\"--.MAL1;AYAvF2OAD, A\nBANGA.wR::3;1   \" \n\n(By sxi\"'SUREi~eDE\u00a7\u00e9'ANA3fH;\ufb01av. FOR\nM\/s VASAN %Ass*~rs;';.  .. \n\nAN{}:;  \"\n\n   if-JPUTY COMMESSIONER OF\n\n\"  _C;'o1v:MERe;AL TAXES\n AcvamgaER.c:AL TAAXES AUBIT 10,\n LDU'13j_.\u00a5ViSION, BANGLAORE 20.\n\n 2   I.3\"EPUTY COMMISSECJNER me'\n\n'A T CQMMERCIAL TAXES\n'  (ENFORCEMENT)-ii\n\nV  _fSO{i'I'H ZONE, BANGALORE 47\n\n  1'  H3 THE COMMISSONER 0;? COMMERCIAL TAXES\n\nIN KARNATKA, VINAJIYA THERIGE KARYALAYA\n131' MAIN, GANDHINAGAR,\nBANGALORE 9\n\n PETITIONER.\n\n\n\n4 THE STATE OF KARNATAKA\nREPBY ITS FINANCE SECRETARY\nVIDHANA SOUDI-\"IA BANGALORE)' \u00bb\nBANGALORE 1  \n\n.. .\"1'~:\u00a7;As:>o N'1\u00a7E-a\u00a3T*$,\n(By Sri K.M. SHEVAYOGISWAMY,._:Ff{3GP)V. V V  V '\n\nTHESE w.Ps. FILED.UND.E'R--Ai?TICLES 22:3 AND 22'? OF.\nTHE CONSTITUTION, PRA_Y\"ING_TQ- QU~ASH\u00bb'I'_HE QRDER OF RE\u00bb\nASESSMENT AND THE' {30\ufb02S'E:QUEN\"'TIA3, NOTICES 014'\nDEMAND ISSUED IN F(.),R'r\u00bb\u00a7., \"\\IAT--1'3\u20ac\u00a5, \".~4\\,f\u00a3-E; UT. 20.2.2009\nPASSED BY THE:_{;.>'r\u00a2..D R\u00a7ESPO*ND_E'bE?T._UNf?\u00abER SECTION 39 OF'\nTHE ACT, PE\u00a7\u00e9TA;11>e::~1c\u00a7--. TQ\"\"TBE_ \"PERIODS COMMENCING\nFROM APRIL.,~2'eQ5~\u00ab..T{_) 'T.4j;\u00a7_;2'<::H,'-."2006_{ANNExURs\u00bb(:, 3:. 1) TO\nD-9). '   " \u00bb    '\n\nT}:\u00a3%Es\u00a7:"'i5\u00a7:fr1Ti\u00e9N:\u00a7"~V.\u00a7:<3M:T\u00a7i\u20ac\u00a7 ON FOR PRELIMINARY\nHEARING; TH1s.DATT;.TTHE'TcQ2Im* MADE THE FOLLOWING:\n\n T  E R\n\n \u00a7)\u20ac\u00a5iitV1;yGI1SV}})_!_{iI} assessee who is assessable to fax\n\n *._V;1ra\u00a7derVt.h\u00a7_:'E{aTiia\u00a3aka Value Added Tax Act, 2603.\n\nI2. Feti\ufb01o\ufb01er is aggrieved by the reassessment orders\n\n   \ufb01nder section 39 of the Kamataka Value Adam}\n\n  Act for the period from 1.4.2005 its 31.3.2006 for each\n\nV   fof the mcrnth, capy of the order is produced as Annexure-C,\n\ndated 20.1.2009 an\u00e9 consequential demand notice\n\nAmwxures-'Q to D9.\n\nVT\n\n\n\n3. Submission of Mr. Szzrendrarmth,  'A \nappearing for the petitioner is that i_n....=re_spec:'\u20ac  "\nfled by the petitioner for the reievent \nauEhez'it.y had, while not  tee   L'\nassessment order in terme of  'efeeeeeien 38(1)\nef the Act for the yeaf'  u  the orders at\nAnnexures B tev     petitioner had\n\nbeen issued   nQfie.e_  reopen the conciucled\n\nassessmer1\u20ac"byV.Ai\u00e93sue'{inf  ufider section 39(1) of the Act\nan\u00e9 t:he.t "'1:ee._ bjy\ufb02 Vreepee11\u00a7\u00a7e\u00abrii:\u00a2_2 . who is net the assessing\n\natltherity, that  the serious objections \ufb02ied\n\n'E237, the.:5f3e:i\u00a3:iie135er, 'ei'1e"'se{:011d respondeni has concluded by\n\n  1fje\u00abeompL1tir1g the liability of the petitioner\n\n'   for  as per the order at Annexure\u00abC and has\n\n.. _\u00a7$S1}\u20acd th.e 3~e11eeqz1eI1ti.a1 demand notices, that the order\n\n {fem being bad on merits as the premise on which\n\n '11' ~\u20ac11e__eeeend respondent has re-determined the iiabiiity is a<\/pre>\n
VA  j\ufb01estulete which is not free from doubt and even as<\/p>\n
indicated by the Supreme Ceurt in the ease of Larsen 83<\/p>\n
M<\/p>\n
Teubro Limited amd another vs. State of Kamataka,
\nreported in (2008) 1′? VST 468 (SC), but more \ufb01nybrtantiy
\nthe seeend respondent lacks juzisdic\ufb01on to ”
\norcier as he is not the assessing
\nbeing one iacking in jurisdiction   7
\nthe 1’\u20acSp0i”1d6i’ltS be \u00e9i1″ecf;.-zzd\ufb02  1 <\/p>\n
accordance xvith law.\n<\/p>\n
4. Sefagee.  2;1*gi1:ne:i{e”‘ef lack of guzisdietien is
\nconcerned,’ ifp1*deeeds_.’e~:t1’V.:11e instant the re-assessment<\/p>\n
order’ _1;nde\u00a3”‘-.Seetii(j::1 .3\u00a7(\u00a7f) of the Act can be passed by .21<\/p>\n
 ., hp}:-ee:r:.1″‘i’r}__<1:<;i authdfii\u00a7"'Whe has reason to believe that any<\/p>\n
seiefrxe.  etc; is not correct or groper; that unless<\/p>\n
t1}e.._44{30i1j::n\u00a3i'\u00a7;si0ner has passed orders eonfeming Such<\/p>\n
3"-w___'j:.1ris\u00a3iitii<i_\u00a7\u00a7\u00abI1 fer re\u00abas$essment under sectian 39 of the Act<\/p>\n
A    \ufb01rst respondent as we}; as the eeeend respondent,<\/p>\n
  3;}:f<.ey eexmet pass er\u00e9ers cf reassessment; that in the<\/p>\n
" V present case, respendents 1 and 2 are not the regfuiar<\/p>\n
assessing author\ufb01ies; that in spite of this, the first<\/p>\n
we<\/p>\n
*9. 'Thcrefom, it is maria cigar \u00a31231; it is  'A ~<\/p>\n
p\ufb01itiener to raise all coI2te11t';oI1:;….b\u00a7:I'<)re_*'  C " '<\/p>\n
authority including the question of  <\/p>\n
'I'hese writ petiticms ai*$v_""\u00a33pt ei1\u20ac\u00a7:z*:'a 311' 2d "are " '<\/p>\n
disniissed<\/p>\n
vge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Classic Developers vs The Deputy Commissioner Of … on 20 April, 2009 Author: D.V.Shylendra Kumar IN THE HIGH COURT 01:’ KARNATAKA, BA_I\u00a7:f’G1’\u00a7L\u00a7). F\u00a7E A’ % DATED THIS THE 20TH DAY OF’ Ai?RI!;._: ._ 3 BEFORE THE HUMBLE MR. JLISHCE D.v..Sr\u00a7YLEN.U*:\u00a7Aj’\u00a7{UN;A\u00a7e WRIT PETITION Nos. 1i2\u00e9\u00a74:.53 0F’~2\u20ac)’0\u00a3}-:(rl;w\u00a7EV\u00e9;) BETWEEN: V’ ‘V ” 1 M13 […]<\/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-191371","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Classic Developers vs The Deputy Commissioner Of ... on 20 April, 2009 - Free Judgements of Supreme Court & 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-classic-developers-vs-the-deputy-commissioner-of-on-20-april-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Classic Developers vs The Deputy Commissioner Of ... on 20 April, 2009 - 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