9911796707
TMI Blog2010 (7) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid under section 4(1) of the Karnataka Special Tax on Entry of Certain Goods Act, 2004, when the assessee was not claiming any benefit in pursuance of the judgment of this court which has struck down the charging section 3 of the said Act?" 2. By consent of parties, the appeal is taken up for final disposal and disposed of by this order. 3. The appellant is a limited company dealing in paints, thinner, etc. The respondent concluded the original assessment order under the Karnataka Sales Tax Act, 1957 ("the KST Act", for short), on November 14, 2006 by accepting the declared total and taxable turnovers in terms of the notification dated March 31, 2006. Thereafter, the appellant by letter dated July 3, 2007, requested the respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Taxes in purported exercise of his power under section 22A(1) of the KST Act, 1957 which confers suo motu power of revision, interfered with the said order and set aside the same on the ground that against the order passed by the learned single judge of this court setting aside the charging section, an appeal is filed and the appellate court has granted stay of refund pending the appeal and also has issued certain directions regarding how assessment is to be done. Therefore, relying on the aforesaid interim order passed in appeal, he held that there is no question of adjustment except reduction of tax against KST liability and refund of excess special entry tax which is stayed by the honourable High Court in writ appeal. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of this case. Therefore the appellate authority directed the assessing officer to give the benefit to which the assessee is entitled to under section 4(1) of the Act. In the assessment order, the figures are quantified. It discloses what is the amount paid under the Act, what is the amount payable under the KST Act and what is the amount excess paid. The excess paid is either to be adjusted towards any tax liability or to be refunded to the assessee. 10. In that view of the matter, the order passed by the appellate authority was legal and valid. The revisional authority committed a serious error in interfering with the said legal order on wrong assumption and therefore the said order requires to be set aside. Hence we pass the following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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