Bharat Sanchar Nigam Limited and Another vs State of Karnataka and Others

S. Abdul Nazeer, J.—In W.P. Nos. 15675 and 28819 to 28949 of 2011, petitioners had challenged the order of reassessment at Annexure-J, dated 28-8-2009 for the assessment year 2004-05 passed u/s 7(3) and 7(3-A) of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (hereinafter referred to as ''the Act'' for short). The writ petitions were dismissed, reserving liberty to the parties to file appeals u/s 16 of the Act. The petitioners have sought review of the said order in these cases. I have heard the learned Counsel for the petitioners.

Proviso to sub-section (1) of Section 16 of the Act states that no appeal shall lie against an order passed under sub-section (3) of Section 7 of the Act. Sub-section (3-A) of Section 7 of the Act provides for imposing penalty in addition to the tax assessed under sub-section (3) of Section 7 of the Act. Therefore, imposing of penalty depends upon the orders of reassessment under sub-section (3) of Section 7 of the Act. No appeal is maintainable against an order passed under sub-section (3) of Section 7 of the Act. Thus, there is an error apparent in the order dated 3rd August, 2011 passed in Writ Petition Nos. 15675 and 28819 to 28949 of 2011. In my view, the order requires to be recalled and the matter has to be heard again. Consequently, the review petitions are allowed and the order dated 3rd August, 2011 passed in Writ Petition Nos. 15675 and 28819 to 28949 of 2011 is hereby recalled and the writ petitions are restored to file. Post the writ petitions before the appropriate Court. No costs.