M/S.KOTHARI BUILDERS vs THE DEPUTY COMMISSIONER

W.P Nos.42768-42773/2011 - 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 25TH DAY OF JULY 2012 BEFORE THE HON’BLE MR. JUSTICE H.G.RAMESH WRIT PETITION Nos.42768-42773 OF 2011 (T-RES) BETWEEN: M/S KOTHARI BUILDERS PWD CONTRACTORS KOTHARI COMPLEX CHIKKABASTI ROAD HASSAN – 573201. BY SOLE PROPRIETOR SRI J.RAMESHKUMAR S/O SRI M.JEETHMAL AGED 47 YEARS

…PETITIONER (BY SRI B.P.GANDHI, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF AGRICULTURE, INCOME TAX COMMERCIAL TAX DEPARTMENT HASSAN.

…RESPONDENT (BY SRI T.K.VEDAMURTHY, HCGP) WP’s ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDERS ANNEXURE A TO E DATED 27.07.2011 MADE BY RESPONDENT UNDER SECTION 5(4) OF KTEG ACT READ WITH RULE 9(4) KTEF RULES FOR 2005-06 AND 2009- 10. WP’s COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

W.P Nos.42768-42773/2011 - - 2 O R D E R H.G.RAMESH, J. (Oral): Sri. B.P.Gandhi, learned counsel appearing for the petitioner does not dispute that the impugned assessment orders at Annexures – A to E are appealable under Section 13 of the Karnataka Tax on Entry of Goods Act, 1979. 2. In the light of the judgment of the Hon’ble Supreme Court in United Bank of India Vs. Satyawati Tondon (AIR 2010 SC 3413), it is appropriate for the petitioner to avail the statutory remedy of appeal in accordance with law. The petitioner is permitted to file appeals in accordance with law within 30 days from today and on such appeals being filed, the Appellate Authority shall consider the appeals on merits without reference to limitation. 3. The other contention of the learned counsel for the petitioner is that the Demand notice at

W.P Nos.42768-42773/2011 - - 3 Annexure-F is not in accordance with law. This demand is only pursuant to the assessment orders referred to above. As the assessment orders have not become final, it is premature to examine the legality of the demand notice at Annexure-F. Petitions dismissed. Sd/- JUDGE GH/ata

M/S.KOTHARI BUILDERS vs. THE DEPUTY COMMISSIONER