2018 (2) TMI 372

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....of the Order dated 21.07.2016 passed by the Additional Commissioner of Commercial Taxes / the Revisional Authority in No. ZAC/3/TIPTUR/SMR37/2015-16. By the impugned order the Revisional Authority has set aside the order of the First Appellate Authority and upheld the order of the re- assessment passed by the Assessing Authority. 3. The appellant is the dealer in desiccated coconut and its allied products. He is covered under the Karnataka Value Added Tax Act, 2003 (for short 'the Act'). His TIN No.29540086821.   4. The Assessing Officer initiated re-assessment proceedings under S.39(1) of the Act verifying the books of accounts produced by the assessee - appellant. In the course of such verification of books of accounts, Assessi....

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....ll 57,215/- 2,289/- Coconut Pealing 29,65,472/- 1,18,619/- Coconuts 74,91,810/- 2,99,672/-   Total: 10,79,140/-  8. On such reassessment, the Assessing Authority, vide demand notice dated 23.11.2000, required the appellant to pay tax of Rs. 4,91,139/- interest of Rs. 3,41,471/- and penalty of Rs. 72,710/- for the ta x period December, 2005 to July, 2006. 9. On the appeal filed by the appellant in KVAT: AP.No.449 to 456/11-12, the Appellate Authority vide order dated 03.09.2012 deleted the estimated suppressed turnover determined by the Assessing Authority and allowed the appeal. The respondent (Revisional Authority) by the impugned order revised the order of the Appellate Authority and revive....

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....(24) makes it clear that the authority competent to authorize is either the Government or the Commissioner. The records produced by the respondent show that on 18.05.2009 the Joint Commissioner of Commercial Taxes (Adm) - VAT Division 6 addressed a letter to the Deputy Commissioner, Commercial Taxes (Central Office- 2) seeking authorization for an Officer to conduct re- assessment of tax liability of the appellant. 16. The assignment note produced by the respondent shows that on 25.02.2009 the Additional Commissioner of Commercial Taxes (Central Office) - 2, Bengaluru placed the proposal of authorization for re-assessment of the appellant's tax liability before the Commissioner as follows: " 4. Letter received from J/C (Admn)VAT Dn.6 ....