9911796707
TMI Blog2019 (5) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... to explain the procedure for submitting the returns and also to explain regarding deficiency, mistakes, false filing or is there any illegal sale transaction. The Court below while considering the application in the impugned order also mentioned the reasons that 138 proceedings is a summary proceedings and the examination of the Assistant Commissioner of Commercial Tax in order to substantiate the defence is not at all necessary - in the very application nowhere it is stated that examination of the Assistant Commissioner of Commercial Tax is necessary to substantiate the defence of the petitioner herein. No doubt, the principles relied upon by the petitioner s counsel is with regard to giving a fair opportunity to the accused and I have al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summoning the Assistant Commissioner of Commercial Tax contending that the complainant has produced sale returns from April-2016 to March-2017. The Assistant Commissioner of Commercial Tax is an expert to explain the procedure for submitting the returns and also he is an expert to explain regarding the deficiency, mistakes, false filing or is there any illegal sale transaction in the business of the concerned registered dealer. Hence, the evidence of the Assistant Commissioner of Commercial Tax is very much essential to explain the above said things by referring the return submitted by the complainant for the period from April-2016 to March-2017 and hence he may be summoned. The said application was resisted by the respondent herein conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the sale was taken place on credit basis has to be explained and the same has to be explained by the Assistant Commissioner of Commercial Tax and the respondent is a dealer governed by the Karnataka Value Added Tax and submitted his returns for having sold the goods and hence the evidence of the Assistant Commissioner of Commercial Tax, who is a competent person is necessary to explain the procedure for submitting the returns and the Court below without appreciating the contention of the petitioner herein dismissed the application and the reasons assigned by the Court below is against the material on record and he is an expert and his evidence is necessary and the Court is having ample power to summon any witness under Section 311 of Cr.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in spite of the application is filed before the Court and hence there is no any merit in the application and hence the Court below rightly rejected the application and hence the petition is also liable to be dismissed. 7. Having heard the petitioner's counsel and the respondent's counsel and on perusal of the application, the petitioner himself has stated in the application that the complainant has produced the sales returns from April-2016 to March-2017 and in order to explain the procedure for submitting the returns the evidence of the Assistant Commissioner of Commercial Tax ,who is an expert is necessary to explain regarding deficiency, mistakes, false filing or is there any illegal sale transaction in the business of the concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the application in the impugned order also mentioned the reasons that 138 proceedings is a summary proceedings and the examination of the Assistant Commissioner of Commercial Tax in order to substantiate the defence is not at all necessary. I have already pointed out that in the very application nowhere it is stated that examination of the Assistant Commissioner of Commercial Tax is necessary to substantiate the defence of the petitioner herein. 9. No doubt, the principles relied upon by the petitioner's counsel is with regard to giving a fair opportunity to the accused and I have already pointed out that in the application nowhere he has stated that the evidence of the Assistant Commissioner of Commercial Tax is very material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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