{"id":259776,"date":"2009-05-25T00:00:00","date_gmt":"2009-05-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-j-m-c-projects-india-ltd-vs-the-deputy-commissioner-of-on-25-may-2009"},"modified":"2018-06-03T11:31:45","modified_gmt":"2018-06-03T06:01:45","slug":"ms-j-m-c-projects-india-ltd-vs-the-deputy-commissioner-of-on-25-may-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-j-m-c-projects-india-ltd-vs-the-deputy-commissioner-of-on-25-may-2009","title":{"rendered":"M\/S J M C Projects (India) Ltd vs The Deputy Commissioner Of … on 25 May, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S J M C Projects (India) Ltd vs The Deputy Commissioner Of … on 25 May, 2009<\/div>\n
Author: V.Gopalagowda & Malimath<\/div>\n
IN was man comer OFKARKATAIKA A15  \" V  \n\nmmn nus ms 23m :\u00a7AY \u00a7e4?'_2}\u00a2o9.  ' _ \nTHE 1-Iozrnm   \nmm nomnm  \n\n J '$10,   ' % 'r-Rm;\n\nM\/' s..;?.M_. C.Pi*:2\u00a7eci:s (En\u00e9iia_)Ltd. ,\n and \nGold T\u00e9wer, No\".-5{3,  II. Figor\nR\u00a2sidcncy*RoadV   \"\nBa\ufb01galore 560 925.\n\nRcfp:.by%sri Nitin \n\n  S\/o.S:'i.AC11iI!I1ubhaiPaz'ikh\n ' .A$z;t,AV'1;\";e I'r\u00a7s1\u00a71cnt. - ....Appe11ant\n\n   Sri K.S.Ramab admn, Adv.)\n\n    f_I'he\"I5eputy Commissioner of\n\n_ Ciommercial Taxes\n\" Audit\u00bb 13, I)VO- 1\n\nBangalore 560 M9.\n\n\n\n2. The Commercial Tax O\ufb02icer\n(InteIligenoe)- XI\nSouth Zone, VFK -~ 2 1 2 A_ \n80 feet Road, Koramangaia   .. \nBangalore 560 047.  \"\n\n3. The Commissioner of _\nCommercial Taxes  \nKarnataka Commercial Taxes; V \" \" - ._\nBuilding, oandmx\ufb01ar   A  .r \nBangalore 560 009.  V  1 .-~\u00abl.,;'.I\u00a7es\u00a73ondents\n\n 4-\u00abJ%r_%:e;By3sri  AGA)\n\nThia\u00e9 W\ufb01\ufb01t  is-.l\ufb01l'ed\" under Sec.4 of the\nKaInata1(a\"H_igIiI Act  to set aside the order\npassed  V?\/4I'i\u20ac:.4}5'{:_l:it:'toI?l N0. 1621}-13\/2008 dated\n16.12.2008.  *   ' e\n\nThia._'5.Vrlt._  coming on for prelimma1y'\nhea;-'i _ ,  Gowda, J. , delivered the fo11oWi11g:-\n\nJUDGMENT\n<\/pre>\n
   eorrecmess of the order dated 16.12.2008<\/p>\n
 lL}\u00a7\u00a2;:’lIIA’l\u20ac learned Single Judge in WP Nos. 16211-<\/p>\n
  33\/ous, who has dismissed the writ petitions reserving<\/p>\n
ll  to the petitioner to pursue other remedies as<\/p>\n
    when required and available in law, is questioned<\/p>\n
in this appeal urging various grounds.<\/p>\n
W}<\/p>\n
2. The learned Single Judge has   <\/p>\n
para–3 of the impugned order the  ” ” <\/p>\n
notice issued by the 21*’! respondent[:ur;der A<\/p>\n
Karnataka Value Added Tagdagt,  cm    geupozi the e<\/p>\n
appellant\/dealer to p:oduqe d13;;gkse\u00bb Fofaocounvtd\u00e9s for the
\npurpose of     regarding
\nassesisment of {udder   conmdering
\nlegal  Sr. Counsel on
\n d <\/p>\n
25   Single Judge with regani to<\/p>\n
legal’  by the dealer that 2114<\/p>\n
 ‘  __   no jurisdiction to issue the show<\/p>\n
   has referred to the de\ufb01nition of<\/p>\n
 in terms of Sec.2(‘.24) of the Act<\/p>\n
 read” Sec.39 of the Act and held that it does not<\/p>\n
  such limitation and that Commissioner has<\/p>\n
 taken away the jurisdiction to act as a<\/p>\n
‘prwcr-lbw authority’ in resmt of apmllanvdealer<\/p>\n
\\N[<\/p>\n
from the \ufb01rst respondent and has  <\/p>\n
jurisdiction on “the second respo1;der1t”‘aI.idv.   <\/p>\n
without affording an opportt\u00a7:e)it\u00a7i_’_’   hearIng ‘   <\/p>\n
appellant and is t11eI*efotfe”*~..yioleiti’te Vof’>v:v’;’5i*i,t1L3ip}es of A<\/p>\n
natural justice eaxmot be for   that it
\nis not a right of ant   that a particular
\no\ufb01icer alone  to  ‘of the businms
\n   is an “Assessing
\n at the relevant
\npomtoy   by the Govexnment or the<\/p>\n
Commissioner  per  statutory provisions of the Act.<\/p>\n
 Vt    Tiiei-e\u00a3ore;e the  Single Judge has rightly found<\/p>\n
   no reason for him to interfere with the<\/p>\n
iin-pug\u00a71e:1tA.1’~’ntotice. Hence, the rmords and books are<\/p>\n
  to be produced by the appellant:-dealer for the<\/p>\n
A’  of 21”-‘~ respondent to be examined in View of the<\/p>\n
  -{rower eonferxed upon him under See.39 of the Act. For<\/p>\n
the reasons stated supra, we do not \ufb01nd any good<\/p>\n
reason to interfere with the order. The order of the<\/p>\n
‘N\/<\/p>\n
Iearned single judge is perfectly legal    4_<\/p>\n
appeal is devoid of merit and it.is\u00bbv1is.b1e.’_f,o V’ ‘ ; ii<\/p>\n
4. Accordingly, the appeaiis  ‘g i 3<\/p>\n
Sk\/ck<\/p>\n
voGJ_&sRx’1$&J}i;se   oi;\n<\/p>\n
29’S’:E200g’VAAV   _ <\/p>\n
‘  oi: :.?\ufb01:j1i’.BEIKG sperms ‘ro*<\/p>\n
”  “At the of appeilarx\ufb02s counsel, this matter<\/p>\n
   for ‘being spoken to’ as the Judment<\/p>\n
  was not signed, we have heard<\/p>\n
 learned Senior counsel.\n<\/p>\n
‘ A’ ‘   Learned senior counsel, Srisarangan submits<\/p>\n
 illegality of the impugxed notice was challenged<\/p>\n
V’   on the gonna that prescribed authority could<\/p>\n
not have issued the same without initiating proceedings<\/p>\n
‘M<\/p>\n
for reassessment of the turnover tax and.A4’ihezfefoi*efd1ev.<\/p>\n
issuance of Show cause notice   ‘ ; <\/p>\n
endorsement are without     <\/p>\n
contention, he has   of V<\/p>\n
this Court in BIDAR…SAHAKdR
\nLTD vs THE STATE<\/a> (53 s’rc (KAR) 55)
\nand U.LAx1ym\u00a71\u00a7: v:SHI\u00a7i\u00a7’\u00a7;)Y:V:::ve:\ufb01;S$T;’\u00a7\u00a7iQIMISSIONER OF
\n (ILR 2003 KAR 5034).\n<\/p>\n
  urged by the learned
\n ..-efctensively dealt with by the<\/p>\n
learned   his order and we have accepted<\/p>\n
 V’  .,   by the learned Single judge in the<\/p>\n
   doufeonsidered view, issuance of Show cause<\/p>\n
eo\ufb01ce_.-  second respondent and impugxed<\/p>\n
 Aendoisement are within the jurisdiction of the<\/p>\n
 authority and therefore, the above referred<\/p>\n
   …_._\u00a7udgments on which reliance was placed by learned<\/p>\n
senior counsel are misplaced and have no application to<\/p>\n
\\\/<\/p>\n
the facts of this case.\n<\/p>\n
\n
4. The ieamed senior counsel   <\/p>\n
attention to the assessment’ “order   1:.!2e\u00bb7<\/p>\n
assessing authority in respect of  asseseniezit  ‘in,<\/p>\n
question and to the
\ncause and contemled . !\u00a7h!ess  ‘\ufb01e-exesessmaxt
\nproceedings are   cause notice
\ncould not   conten\ufb01on also
\nmust:    tiie Show cause notice,
\nthe  for calling ‘upon<\/p>\n
the   the documents mentioned<\/p>\n
  ‘I”r:e;”\u00e9fox4e;%'”\\ii%e do not \ufb01nd any reason to rcmll<\/p>\n
   25-5-2009. Hence, the order dictated<\/p>\n
  intact.\n<\/p>\n
sp\/ ck<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S J M C Projects (India) Ltd vs The Deputy Commissioner Of … on 25 May, 2009 Author: V.Gopalagowda & Malimath IN was man comer OFKARKATAIKA A15 ” V mmn nus ms 23m :\u00a7AY \u00a7e4?’_2}\u00a2o9. ‘ _ THE 1-Iozrnm mm nomnm J ‘$10, ‘ % ‘r-Rm; M\/’ s..;?.M_. C.Pi*:2\u00a7eci:s (En\u00e9iia_)Ltd. , and […]<\/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-259776","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S J M C Projects (India) Ltd vs The Deputy Commissioner Of ... on 25 May, 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-j-m-c-projects-india-ltd-vs-the-deputy-commissioner-of-on-25-may-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S J M C Projects (India) Ltd vs The Deputy Commissioner Of ... on 25 May, 2009 - 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