9911796707
TMI Blog2016 (7) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice by the respondent Assessing Authority and the question of jurisdiction of the appellate authority under S.62 of the Karnataka VAT Act. 2. Learned counsel for the petitioner submitted that in the objections filed by the petitioner to the proposal notice Annexure A dated 1.4.2016 which were filed on 29.4.2016, the assessee while giving a preliminary reply to the proposal notice, had asked for personal opportunity of hearing also and to lead further evidence against the show cause notice proposing to impose additional VAT for the works contract of constructing cooling towers and trading cooling tower spares undertaken by the petitioner company. 3. Learned counsel for the petitioner assessee vehemently submitted that notwithsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within thirty days from the date on which the order was communicated to the appellant. (3) The appellate authority may admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. (4) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of tax and other amount not disputed in the appeal. (b) The tax or other amount shall be paid in accordance with the order or proceedings against which an appeal has been preferred. (c) (i) The appellate authority may, in its discretion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard - (a) in the case of an order of assessment or penalty: (i) confirm, reduce or enhance the assessment including any part thereof whether or not such part is objected to in the appeal; (ii) pass such other orders as it may think fit; and (b) in the case of any other order or proceedings, confirm, cancel or vary such order. (6-A)(i) In disposing of an appeal before it, the appellate authority shall not remand the case to make fresh assessment or fresh order, but shall proceed to dispose of the appeal on its merit, as it deems fit, if necessary by taking additional evidence. (ii) The appellate authority shall pass an order by d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Art.226 of the Constitution of India against the assessment order itself. There is no conflict between these two sub-sections of S.62 and on the other hand, it will save rounds of litigation and will permit and compel the appellate authority to apply his mind to the merits of the case in stead of just remanding it back the learned Assessing Authority. 8. While the settled parameters for invoking the writ jurisdiction against the appeable orders are not satisfied in the present case at all, the narrow parameters like (I) where the vires of the Act or Rules are challenged (II) where there has been a breach of principles of natural justice or that (III) there is a patent lack of jurisdiction with the authority passing the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appellate authority as well and the Appellate Authority who always has the co-extensive powers as well as wider as that of the Assessing Authority, can determine the tax liability and compute the taxable turnover in accordance with law, once again. In fact, the curtailment of his power for not remanding the case back to the Assessing Authority by insertion of sub-section (6-A) in S.62 of the Karnataka VAT Act saves the time which upon remand, the Assessing Authority would take and would avoid multiple rounds of litigation. Therefore, sub-sec.(6) has been enacted with a laudable object and subserves the ends of justice. 12. Therefore, the assessee has an equally adequate and efficacious alternate remedy available to him against the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
