Writ interference with reassessment notices refused where assessees could raise objections and pursue statutory remedies.

Proposition notices issued to reopen concluded assessments under section 12-A of the Karnataka Sales Tax Act, 1957 were not interfered with in writ jurisdiction because they only required the assessees to explain their position on alleged escaped turnover and the scope of an exemption notification. The Court held that it was premature at the notice stage to finally decide the factual classification of the goods or the extent of the notification against the charging entry. Available statutory remedies, including objections, revised returns, appeals and revisions, were sufficient, and the notices did not by themselves infringe article 19(1)(g).

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Issues: Whether the High Court should interfere under writ jurisdiction with proposition notices issued for reopening concluded assessments under section 12-A of the Karnataka Sales Tax Act, 1957, on the basis of a Commissioner's circular and the claimed scope of an exemption notification, and whether such notices violated the right to carry on business under article 19(1)(g) of the Constitution of India.

Analysis: The notices were issued to reopen concluded assessments on the footing that turnover relating to computers and related goods had escaped levy because of an alleged misunderstanding of the exemption notification. The Court held that, at the stage of proposition notices, it was unnecessary to adjudicate the exact factual position of the goods transacted or to finally determine the scope of the notification against the charging entry. It found that the notices only called upon the assessees to explain their position before the assessing authority and that the statutory framework provided remedies, including objections, revised returns, appeals, and revisions, if an adverse order were eventually passed.

Conclusion: The Court declined to interfere in writ proceedings and held that the notices did not, by themselves, infringe article 19(1)(g) of the Constitution of India.

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