2014 (7) TMI 1093

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Petitioner. S.V. Girikumar for the Respondent. ORDER 1. The order of the 1st respondent - Joint Commissioner of Commercial Taxes (Appeals)-6 dated 23.12.2013 passed under Section 20 of the Karnataka Sales Tax Act, 1957 read with Section 9 of the Central Sales Tax Act, 1957 is assailed in these writ petitions. 2. Briefly stated, the facts are that the petitioner which is a private....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. During the course of submissions, learned counsel for the petitioner has drawn my attention to the fact that Annexure-E which is stated to be the notice dated 15.3.2007 issued under Section 20(2) of the Act was infact not served on the petitioner, that the assets of the petitioner including the manufacturing unit were taken over by the Karnataka State Financial Corporation (KSFC) under Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....there was no delay in filing the appeals having regard to the proviso to sub-section (2) of Section 20 of the Act. 5. Per contra, learned Additional Government Advocate, supporting the impugned order, stated that the petitioner is not an individual but is a Company which ought to have known about the assessment orders and that the petitioner deliberately filed the appeals belatedly and no indul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... unit were released to the petitioner by KSFC. Thereafter, on 13.4.2010, the petitioner, on coming to know about the assessment orders, filed an application seeking certified copies of those orders and on receipt of the same on 17.4.2010, the petitioner filed the appeals on 23.4.2010. In that view of the matter, there is no delay in filing the appeals. 7. Even otherwise, under the proviso to su....