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TMI Blog2006 (7) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Single Judge in WP 15697/05 dated 16.06.2005 in not interfering with the assessment orders made by the first respondent in exercise of his power under Sec. 12-A of the Act. When the assessing authority has reason to believe that any part of the turnover of the dealer has been under-assessed or escaped from total assessment etc., under Sec.6-B of the Act in respect of Chemical Fertilizers and chemical Fertilizer mixtures of two or more chemical fertilizers which have not already suffered tax holding that the statutory remedy is available to the dealer, urging various legal contentions. 3. The learned counsel for the appellant has placed reliance upon entry-11 of Second Schedule Part-C Item Nos. 1 and 2 which read thus: 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of this Court in the case of PALI CHEMICAL INDUSTRIES Vs COMMISSIONER OF COMMERCIAL TAXES, BANGALORE reported in ILR 2005(58) Kar. L.K 54 (HC)(DB) KAR 514 while examining the notification issued under Sec.8-A dated 21.6.1991 wherein the Division Bench has held that Chemical Fertilizer mixtures used as fertilizers are one and the same product of their own and their use is different. If is understood in that manner, the Provisional Authority was justified in invoking its powers under Sec.22-A of the Act to set at naught the orders passed by the First Appellate Authority, who had misunderstood the language employed in the notification to grand exemption on the sales turnover of Chemical Fertilizer Mixtures under Sec.6-B of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme of the Act. 6. The right of appeal is substantive statutory right available for the appellant under the provisions of the Act and the appeal is continuation of original proceedings. The appellate authority has got jurisdiction to re-examine the facts and material produced before the first respondent and available before his to pass an order and to record a finding of fact other than the finding recorded by the original authority. Therefore, it would be just and appropriate for the appellant to approach the Appellate Authority and vail the alternative remedy provided to him, which is a substantive statutory right. 7. We are agreeing with the view taken by the learned Single Judge in the matter and therefore, we give liberty to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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