TaxTMI 
TaxTMI 
2012 (9) TMI 910
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....ereinafter referred to as, "the Act") is carrying on various types of works contract. The appellant, for the assessment years 2000-01 and 2001-02 had undertaken the works contract from the Bangalore Water Supply and Sewerage Board ("BWSSB", for short) for laying of clear water transmission mains for supply of water from Kaveri Water Supply Scheme, IV Stage. The appellant-company had filed the annual returns of turnover for both the assessment years and paid the tax at four per cent on taxable turnover claiming that the pipe laying work falls within entry 20(ii) of the Sixth Schedule to the Act. Further, the appellant had claimed certain deductions including the payment to the sub-contractors as per the Rules. The returns filed by the appellant for the assessment years 2000-01 and 2001-02 were taken for verification and after verification of the books, the assessing authority disallowed certain deductions claimed by the appellant. In addition, the assessing authority treated the works executed by the appellant as a composite contract involving two or more of the above categories falling within entry 44 of the Sixth Schedule. Further, the assessing authority had levied turnover tax u....
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....e order dated January 12, 2005 levying turnover tax at the rate of one per cent once again preferred an appeal before the first appellate authority in KST Appeal Nos. 510-511/ 2004-2005. The first appellate authority allowed the appeal by its order dated May 30, 2005 wherein the first appellate authority directed the assessing authority to levy turnover tax on a portion of the payment made to the sub-contractors pertaining to the transfer of the property in goods. 4. The Additional Commissioner of Commercial Taxes, feeling aggrieved by the order dated May 30, 2005 and also assessment order dated January 12, 2005 passed by the first appellate authority and the assessing authority, respectively, taken up suo motu revision proceedings under section 22A(1) of the Act. Notice has been issued to the assessee and the assessee has filed objections to the said revision petition. The revisional authority accepted the contentions of the assessee that the works executed by the assessee falls under entry 20(ii) of the Sixth Schedule. However, the revisional authority restored the assessment order to the extent of levy of turnover tax by its order dated February 24, 2007 for both the assessme....
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....whereas the assessment orders of reassessment on remand order passed by the assessing authority for the period 2000-01 or the order of the appellate authority remanding the matter to the original authority for recomputing the liability for this very period in terms of his order dated December 12, 2003 (copy at annexure D) are orders without jurisdiction for the reason that it is passed four years beyond the date of order which has sought to be revised.?" 6. Smt. Vani, learned counsel appearing for the appellant, contended that the order passed by the Commissioner under section 22A(2) of the Act is contrary to law. The revisional power has to be exercised within four years from the date of passing of the order sought to be reviewed. Sub-section (3) of section 22A provides for limitation beyond which, the revisional power cannot be exercised. In the instant case, the assessing authority passed the orders on June 10, 2003 and July 10, 2003, the appellate authority passed the order dated December 12, 2003, the Additional Commissioner of Commercial Taxes initiated revisional proceedings and passed the order on May 30, 2005. However, the Commissioner initiated revisional proceedings a....
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....onsidered the arguments addressed by the learned counsel for the parties and perused the orders passed by the assessing authority, appellate authority as well as the revisional authority. 9. The appellant has entered into works contract with BWSSB for laying clear water transmission mains from T.K. Halli to Harohalli and Harohalli to Bangalore City from the Kaveri Water Supply Scheme, IV Stage. The contract 1.2.2, describes the works contract as under: "The scope of work includes fabrication of the pipes and special from the steel plates at Jakkasandra site allotted by the BWSSB. The scope also includes laying, jointing and testing the pipeline from T.K. Halli to Harohalli. The scope also covers the associated civil works including the construction of pipe bridges over Bhima and Arkavathi rivers, construction of the pedestal, ring girder support, anchor blocks and valve chambers of the pipeline. A reinforced concrete overhead tank (one-way surge tank) is to be constructed at J.K. Doddi which is 20 km from T.K. Halli. The new pipeline is to be laid in the open strip of land acquired, approximately 11m. width-located on the side of the existing pipeline service road. The ....