2006 (7) TMI 618

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....order of the Karnataka Appellate Tribunal dated February 21, 1997. Respondent is a dealer engaged in the activity of manufacturing extraction of edible oil from oil seeds such as groundnut. For the assessment year 1988-89, the assessment was concluded under section 12(7) of the Act on April 25, 1996. The assessing authority having found that there was escapement of turnover liable to tax, re-op....

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....ment in respect of the assessee's business transactions (which were relevant for the purpose of assessment under the Karnataka Sales Tax Act) notwithstanding that the action initiated by the concerned authority under such other enactment was dropped?" Heard the learned counsel for the parties and perused the material on record. Smt. Sujatha, learned Government Advocate says that the impu....

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....s passed and in appeal the said order was set aside in part. In second appeal, the Tribunal has chosen to delete the additions made by the authorities. Penalty was also set aside. Let us see as to whether the said order is sustainable or not. From the material on record it is seen that the Tribunal has chosen to frame as many as seven issues in para 8 of the order. It has chosen to give a finding ....

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....by the respondent. Acquittal order, at the most, may be a piece of evidence for the purpose of consideration of a case on merits. Law is also well settled that power and jurisdiction are totally different with regard to a proceeding by the tax authority and with regard to a proceeding before a criminal court. In these circumstances, we are not prepared to accept the argument that on the basis of t....