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TMI Blog2011 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 22-9-2011 - Mohan Shantianagoudar, J. B.P. Gandhi, Adv. for the Appellant/Petitioner/Plaintiff T.K. Vedamurthy, HCGP for the Respondent/Defendant ORDER Mohan Shantianagoudar, J:- 1. The Petitioner has sought for the following relief:- to declare the conferment of power of SUO MOTO Revision under Section 64(2) on the Commissioner, in so far as it relates to clarification issued by ACAR, as being violative of Articles 14, 19 and 300A of the Constitution of India and being opposed to public interest and as being unfair and violative of scheme of Section 60 of KVAT Act. 2. Though such a relief is prayed for by the Petitioner, Mr. Gandhi, learned Advocate for the Petitioner submits that the prayer made i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned juices are covered by Entry No. 3 of III Schedule to the KVAT Act and are liable to tax at 4 per cent. Thus, it is clear that the said clarification by the Authority for Clarification and Advance Ruling binds the Petitioner herein who has sought for clarification in respect of the goods and transaction in relation to which the clarification as sought for. The Officers of the Department are also bound by such clarification. Pursuant to such clarification, the Petitioner is said to have been paying tax at 4 per cent, However, as aforementioned, notice came to be issued as per Annexure-A by the Commissioner under Section 64(2) of KVAT Act on 15th July, 2010 proposing to revise the clarification issued by the authority. According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate is that the ruling of the Tribunal was within the knowledge of the Assessee and that there was no occasion for the Assessee to approach the Advance Rulings Authority, seeking clarification. There is no basis for hearing the argument to show that, the Assessee was aware of the order of the Tribunal, Even if it is true, the Advance Rulings Authority has failed to exercise their power properly. When the Government Advocate would contend that the decision of the Tribunal was known to the Assessee, she cannot contend that same decision was not known to the Advance Ruling Authority. They are the officers of the same department. Therefore, we are of the view that the order of the Advance Rulings Authority has been set aside by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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