9911796707
TMI Blog2011 (9) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... nd under section 15(2) of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (hereinafter referred to as the KTEG Act ), the revisional authority has set aside the order passed in appeal No. KST/AP.471/2005-06 dated February 14, 2006 and also modified the order of assessment. 2. The material facts leading up to this appeal are as follows: The assessee-appellant herein had filed return and the order of assessment was passed by the assessing officerthe Deputy Commissioner of Commercial Taxes (Assts)-II, Bangalore Rural, Bangalore dated May 26, 2005 and the assessing officer concluded and determined the total and taxable turnover at ₹ 5,15,87,395 and ₹ 2,55,86,992 and levied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. Originally it was numbered as S.T.A. No. 90 of 2009 and thereafter as TAET No. 10 of 2009. 3. We have heard the learned counsel appearing for the appellant-assessee and the learned counsel appearing for the respondent. 4. The learned counsel appearing for the appellant submitted that the order passed by the revisional authority exercising power under section 22A(1) of the KST Act is erroneous; that sufficient, opportunity was not afforded to the appellant to substantiate his contention though the objections had been filed and the order passed by the appellate authority is not prejudicial to the revenue of the State though a proposal was made to set aside the order passed in appeal and modify the assessment order; that no particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of the revisional authority treating the consumables as machinery parts and levying two per cent tax is illegal? 7. On careful consideration of the material on record and the date of the order, it is clear that the date of disposal of the appeal, under section 13(5) of the KTEG Act was on February 14, 2006 and records were called for by the revisional authority on October 3, 2006 and the time available as per section 15B of the KTEG Act was three years from October 2, 2009 and the revisional authority has passed the order dated April 17, 2009 and therefore exercise of power by the revisional authority is in time. Accordingly, we answer the substantial question of law No. (1) against the assessee and in favour of the Revenue by holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them is clearly erroneous. However, since the question of finding of fact has to be arrived at by the revisional authority on the basis of the documents available and the orders passed by the assessing officer and the appellate authority, it is clear that the said exercise on the question of fact has to be made by the revisional authority and not by this court. If the order passed by the appellate authority is found to be prejudicial or has caused loss to the revenue of the State, it is open to the revisional authority to modify the order passed by the appellate authority in accordance with law as per the proposition notice. In view of the material found in the original records before the revisional authority, it is clear that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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