2014 (4) TMI 179

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....mining tax liability payable by him and consequent demand notice dated 13.1.2013 (the date appears to be wrong. Learned counsel submits it is 13.1.2014) marked as Annexures-F and G respectively. 2. Dr. S.V. Girikumar, Addl.Govt. Advocate has taken notice for the respondent. Heard both sides and perused records. 3. From the narration of facts in this petition and the relevant provisions of the Karnataka Tax on Luxuries Act referred to by the learned counsel for the petitioner and Dr.Girikumar, it could be seen petitioner being assessee, was required to file returns with proof of payment of tax for the period April 2012 to March 2013. Petitioner claims it has complied with the statutory requirement and submitted returns for the said per....

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.....2013 and thereafter endorsement was issued by the respondent which was served on 17.12.2013 calling upon him to produce books of account. Learned counsel submits the endorsement is incorrect because petitioner had produced books of account on 23.12.2013 and has also produced copies of it; he submits he has produced paragraph-wise permission accorded by the single window agency, DPAR, Government of Karnataka, and thus there was no default. However, the authorities have passed the order at Annexure-F on 13.1.2014 demanding tax indicated therein and has also issued Annexure-G based on Annexure-F. The main ground is Annexure-F is passed without giving a reasonable and fair opportunity. 8. In negation of these grounds, Dr.Girikumar submits, ....