Appellate remedy for reassessment dispute upheld, with liberty to raise land-cost taxability and rectification grounds.

Writ petitions challenging a reassessment order were not entertained because an appeal was already pending under the Karnataka Value Added Tax Act. The court treated the taxability of land cost as a mixed question of law and fact suitable for examination by the First Appellate Authority, and allowed the petitioner to rely on the Supreme Court ruling already cited before that forum. The validity of the rectification rejection could also be raised in appeal. Liberty was granted to file an additional or amended memorandum of appeal within the stipulated time, and the petitioner was relegated to the appellate remedy.

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Issues: Whether the writ petitions challenging the reassessment order should be entertained despite the pending appeal, and whether the petitioner could be permitted to raise the land-cost taxability issue before the First Appellate Authority.

Analysis: The challenged reassessment arose under Section 39(1) of the Karnataka Value Added Tax Act, 2003, while the petitioner had already filed an appeal under Section 62 of the same Act. The Court treated the taxability of land cost as a mixed question of law and fact capable of being examined by the appellate authority under the statute. The Court also noted that the petitioner could rely on the Supreme Court decision cited before the appellate forum and that the validity of the rectification rejection could likewise be urged in appeal. Liberty was therefore granted to file an additional memorandum of appeal or an amended memorandum, if necessary, within the stipulated time.

Conclusion: The writ petitions were not entertained on merits and were disposed of by relegating the petitioner to the appellate remedy with liberty to raise the additional ground before the First Appellate Authority.

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