{"id":48862,"date":"2009-06-08T00:00:00","date_gmt":"2009-06-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-m-k-ghouse-khan-vs-the-commercial-tax-officer-on-8-june-2009"},"modified":"2015-11-14T07:51:51","modified_gmt":"2015-11-14T02:21:51","slug":"sri-m-k-ghouse-khan-vs-the-commercial-tax-officer-on-8-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-m-k-ghouse-khan-vs-the-commercial-tax-officer-on-8-june-2009","title":{"rendered":"Sri.M.K.Ghouse Khan vs The Commercial Tax Officer on 8 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Sri.M.K.Ghouse Khan vs The Commercial Tax Officer on 8 June, 2009<\/div>\n<div class=\"doc_author\">Author: Ajit J Gunjal<\/div>\n<pre>1\n\nIN THE HIGH COURT 0? KARNATAKA AT BANGALORE\nDATED THIS THE am my OF JUNE 2009\n\nBEFORE\n\nTHE HONBLE M2'. JUSTI(3fI;\u00a7'&gt;VAJI'1'g\u00a7\"t'3'Lf'Ij-;'.eJ:'23;:]i.  f  \n\nWRIT PE'I'I'I'ION Nos. 14975376 ::{)\u00a7'72'f;}f)_.'\u00a73A{\"1+\u00a5REVS}...' \n\nBETWEEN:\n\nSri M.K.Ghouse Khan,\n\nProprietor,  _  _  \n\nM\/s. Coorg Spices Aga\ufb01cieai,  V. \" '\n\n66\/ 3, Fonnampet Read,  '\n\nCoorgi3ist1'ic_:t--e'3_'?'*1_2i;3. I   %  ...PE'FITIONER\n\nAND:  \n\nThe VCpm1:&amp;::rg:ia_1V Ta&gt; ;'xO:t\ufb01 c:er,\nVAfTj; Sub O\ufb01'i.cr:r.-30 1,'\n\n V'  _ }\u00a73\u20achf1T1(;'E\"'P\u20ac\u00a7I\u00a3f0} Bun' \"'i{',' '\n %'I'i1a1$&lt;=I3r&#039;%i&quot;~&#039;~*?&#039;84&lt;1:\n Vi;a;ip\u00a2t:A5r1k%kT.2k:As. ...RESPONDEN&#039;1&#039;\n\n HCGP)\n\n&#039;F1r_\ufb01=3se W.Ps are \ufb01led under Article 226 of the\n\n..\u20aci&lt;}1a.$titutior1 ef India praying, ta quash the orders\n\n* _ &#039;  by the respondent under Section 38(2) of the<\/pre>\n<p>&#8211;   IQIAT Act for the tax peried February and March 2009,<\/p>\n<p>  dated 21.04.2309 Vida A11nexm&#8217;c&#8211;A an\u00e9 C<br \/>\n resmctivaly by issue of an appropriate writ.<\/p>\n<p>These W.Ps coming on for pre\ufb01minary hearing this<br \/>\nday, the Ceurt made the following:<\/p>\n<p>0 R D E R<br \/>\nA reassessment; has been (10116 <\/p>\n<p>38(2) of the Kamataka-1 Value Adqoci Tax mogoaa. _ 1%  <\/p>\n<p>2. Mr.K.Krishna, learoerj<br \/>\npetitioner submits that \u00b0:Ai&#8217;.&lt;:;_s*:,a\u00a7\u00bb:L  &#039;  under<br \/>\nSection 38(2) of the   of the Joint<br \/>\nCommissioneoof  Hones, no useful<br \/>\npurpose     is preferred,<br \/>\ninas1I_11J(:l1_&#039; of Joint Commissioner<br \/>\nof &#039; orfier under Section 38(2) has<\/p>\n<p>been pa\u00e9:-:~\u00a2d._  4 &quot;\n<\/p>\n<p> .3: M.:.shi\u00a7ay\u00a2\u00a7swann, learned HOG? for the<\/p>\n<p>   fsrobmits that the appeal would be heard by<\/p>\n<p> Appoliote Authority other than on Whose<\/p>\n<p>  : insono\ufb01ons the case is reopened.<\/p>\n<p>Consequently, the following order is passed:<br \/>\n(1) Fetitions stan\u00e9  disposed of reserving iiberty to<br \/>\nthe petitioner to \ufb01le an appeal and the appeal<\/p>\n<p>sha\ufb02 be \ufb01led on or before 315&#8242; July 2009;<\/p>\n<p>(2)Appea1 shall be heard by &#8216;;h\u00a2&#8217;*-.4:&#8217;_:&#8221;}oi11t<\/p>\n<p>Commissioner] appellate authoI*i_tg;if\u00e9&#8217;. __  <\/p>\n<p>the one on whose i:1stIj;1ction3&#8243;ti1\u00e9:&#8217;_p1f3c\u00a2edi::1gS \u00bb _ <\/p>\n<p>were initiated under   .\n<\/p>\n<p>If a memo is filed f0r&#8221;1*\u00a7;::&#8217;\u00a7ium of th\u00e9<br \/>\nregstry shall re{uI&#8217;1:1&#8243;&#8216;i:h\ufb016 Satii'&lt;f:; \ufb02  &#8212;<br \/>\nSri K.}ai,$21ivay0\u00a7$}*\u00a3fa::}yV,&#039;  xgigzx\u00e9md HCGP is<br \/>\npermitted   within four weeks.\n<\/p>\n<p>         sa\/-1..<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Sri.M.K.Ghouse Khan vs The Commercial Tax Officer on 8 June, 2009 Author: Ajit J Gunjal 1 IN THE HIGH COURT 0? KARNATAKA AT BANGALORE DATED THIS THE am my OF JUNE 2009 BEFORE THE HONBLE M2&#8242;. JUSTI(3fI;\u00a7&#8217;&gt;VAJI&#8217;1&#8217;g\u00a7&#8221;t&#8217;3&#8217;Lf&#8217;Ij-;&#8217;.eJ:&#8217;23;:]i. f WRIT PE&#8217;I&#8217;I&#8217;I&#8217;ION Nos. 14975376 ::{)\u00a7&#8217;72&#8217;f;}f)_.&#8217;\u00a73A{&#8220;1+\u00a5REVS}&#8230;&#8217; BETWEEN: Sri M.K.Ghouse Khan, Proprietor, _ _ M\/s. Coorg [&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-48862","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sri.M.K.Ghouse Khan vs The Commercial Tax Officer on 8 June, 2009 - 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\/sri-m-k-ghouse-khan-vs-the-commercial-tax-officer-on-8-june-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sri.M.K.Ghouse Khan vs The Commercial Tax Officer on 8 June, 2009 - Free Judgements of Supreme Court &amp; 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