2014 (3) TMI 657

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....r the respondent. 3. Heard both sides. Perused records in supplementation thereto which reveals:     a) Petitioner, a proprietary concern is engaged in the business of providing/letting out marriage hall called THE PALACE SHEESH MAHAL on Palace Grounds and registered under the Karnataka Tax and Luxuries Act, 1979. Petitioner claims it has filed monthly returns along with tax and also annual tax, copy of which are produced at Annexures-A, B and C for the period 2012-13.     b) It is alleged, on 29.12.2012, the Assistant Commissioner of Commercial Taxes (enf-09), South Zone, visited the petitioner's business place and verified books of account and other documents. Being of the opinion that they were not ....

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....mission orders issued by the Secretary, DPAR, Government of Karnataka, as also annual returns. While doing so, petitioner sought 4 weeks time to support its contentions with books of account and other relevant documents. Again the respondent refused to heed to the request and unjustifiably has proceeded further. The reply of the petitioner is produced as Annexure-E. 4. Similar writ petition was moved before this court in W.P.5273/14 (T-RES) urging similar grounds questioning the proposition notice and demand notice issued by the authorities in similar facts and circumstances. On merit the writ petition was allowed quashing the notices, directing opportunity be given to the petitioner. 5. In this writ petition, petitioner is not denyin....