Karnataka High Court
M/S Leadage Alloys India Ltd., vs The Assistant Commissioner Of ... on 12 December, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
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W.P.Nos.29586-29609/2011
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 12TH DAY OF DECEMBER 2012
BEFORE
THE HON'BLE MR. JUSTICE H. G. RAMESH
WRIT PETITION Nos.29586 - 29609 OF 2011 (T-RES)
BETWEEN:
M/S. LEADAGE ALLOYS INDIA LTD.
REPRESENTED BY ITS DIRECTOR
SRI T.ARUN KUMAR
AGED ABOUT 34 YEARS
NO.60, SEETHANAYAKANAHALLI
MALUR TALUK
KOLAR DISTRICT - 563 130 ... PETITIONER
(BY SRI HEMAKUMAR, ADVOCATE FOR
SRI R.V.PRASAD FOR M/S. VASAN ASSOCIATES, ADVS.)
AND:
1. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
(ENFORCEMENT)-8
SOUTH ZONE
VANIJYA THERIGE KARYALAYA - 2
KORAMANGALA
BANGALORE - 560 047
2. THE COMMISSIONER OF COMMERCIAL TAXES
IN KARNATAKA
VANIJYA THERIGE KARYALAYA - 2
I MAIN, GANDHINAGAR
BANGALORE - 560 009
3. THE STATE OF TAMIL NADU
REPRESENTED BY ITS
COMMISSIONER OF COMMERCIAL TAXES
EZHILAGAM
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W.P.Nos.29586-29609/2011
CHEPAUK
CHENNAI - 600 005
4. THE STATE OF ANDHRA PRADESH
REPRESENTED BY ITS
COMMISSIONER OF COMMERCIAL TAXES
KATTAMANDI, ABIDS
HYDERABAD
5. UNION OF INDIA
REPRESENTED BY ITS
SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI - 110 001 ... RESPONDENTS
(BY SRI K.M. SHIVAYOGISWAMY, AGA FOR R1 & R2;
SRI SANDEEP HUILGOL, ADVOCATE FOR
M/S KING & PARTRIDGE, ADVOCATES FOR R4;
R3 & R5 - SERVED)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE ORDER OF RE-ASSESSMENT PASSED UNDER
SECTIONS 9(2) AND 6-A(2) OF THE CENTRAL ACT READ WITH
SECTION 39(2) OF THE ACT, AND THE ORDER LEVYING
PENALTY, AND INTEREST UNDER SECTIONS 72(2) AND 36(1)
OF THE ACT, READ WITH SECTION 9(2) OF THE CENTRAL ACT
AND THE CONSEQUENTIAL NOTICE OF DEMAND IN FORM
VAT-180 IN SO FAR AS THE ASSESSMENT PERIODS APRIL
2006 TO MARCH 2008 ALL DATED 26.7.2011 VIDE
ANNEXURES-E TO G.
THESE WRIT PETITIONS COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE
FOLLOWING:
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W.P.Nos.29586-29609/2011
ORDER
H.G.RAMESH, J. (Oral):
An adjournment is sought. I find no ground to adjourn the matter. I may add that these petitions were filed more than a year ago i.e. on 02.08.2011 and are still pending at the stage of preliminary hearing.
2. I have heard Sri Hemakumar, learned counsel appearing for the petitioner and the learned Additional Government Advocate.
3. Learned Additional Government Advocate submitted that the impugned re-assessment orders dated 26.07.2011 are appealable under Section18A of the Central Sales Tax Act, 1956 ('the Act' for short). He also submitted that the impugned re-assessment orders were passed pursuant to the order of remand dated 30.03.2011 (Annexure-C) passed by the Karnataka Appellate Tribunal, Bangalore in the very -4- W.P.Nos.29586-29609/2011 appeals filed by the petitioner under Section 18A of the Act challenging the earlier re-assessment orders.
4. As there is a statutory remedy of appeal to the petitioner under Section 18A of the Act against the orders impugned herein, I decline to entertain these writ petitions with liberty to the petitioner to avail of the statutory remedy of appeal in accordance with law.
5. Insofar as the validity of Section 18A of the Act is concerned, I find no ground to hold that it is violative of Articles 14 & 19(1)(g) of the Constitution of India as contended. In my opinion, it does not offend any of the provisions of the Constitution of India.
Petitions dismissed.
Sd/-
JUDGE BNS