9911796707
TMI Blog2009 (1) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ure C1 passed by the respondent under section 12 of the Karnataka Sales Tax Act, 1957 for the assessment year 2004-05 and to quash the demand notice dated August 18, 2007, vide annexure C2 issued by the respondent. The only grievance of the petitioner in the instant writ petition is that, the petitioner being a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957, has fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t notification dated March 31, 2006 and extending the benefit as per the said notification, the respondent has proceeded to pass the impugned assessment order dated August 18, 2007 which is served upon the petitioner on December 10, 2008 and issued the consequential demand notice, as referred above. Being aggrieved by the impugned assessment order and the consequential demand notice, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and in issuing the impugned demand notice is due to pressure of work and the same is not intentional or deliberate. In the light of the submission made by learned Government Pleader on instruction from the officer who is present before the court, it is not in dispute that, there is some lapse apparent on the face of the impugned order of assessment and serving the same after lapse of more tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated August 18, 2007, vide annexure C1 and the consequential demand notice dated August 18, 2007, vide annexure C2 are hereby set aside; (iii) Matter stands remitted back to the respondent for reconsideration of the matter afresh and to take appropriate decision, in accordance with law and in the light of the Government notification dated March 31, 2006, bearing No. FD 116.CSL. 2006(3) or as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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