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Judgment
N. Kumar, J.—This appeal is by the Assesses challenging the order passed by the Revisional Authority setting aside the order of the Appellate Authority and restoring the order passed by the Original Authority only on the ground that there was no sufficient opportunity to the Assesses to contest the case sought to be made out.
The period in question is 2001-2002. A common assessment order came to be passed both under the Karnataka Sales Tax Act, 1957 as well as Karnataka Tax on Entry of Goods Act, 1979 levying tax under both the Acts. The Assesses preferred an appeal and in the appeal proceedings, he produced the documents. Acting on the said documents, the Appellate Authority accepting the case of the Assesses modified the order of the assessment and granted the benefit. The Revisional Authority initiated suo moto proceedings under both aforesaid enactments;
The Assesses filed his written objection in the proceedings initiated under KTEG Act but did not file any objections under the KST Act. As could be seen from the impugned order, the Revisional Authority proceeds on the assumption that the Assesses has filed written objection and then, he proceeded to pass orders setting aside the order of the Appellate Authority on the ground that it is prejudicial to the revenue and the Appellate Authority has granted the benefit in the absence of any documents substantiating the claim. Aggrieved by the said order, the Assesses is in appeal.
We have heard the learned Counsel for the parties.
It is not in dispute that no objections were filed by the Assesses in the proceedings initiated under the KST Act. But he did file written objection to the proceedings initiated under the KTEG Act. The Revisional Authority has taken into consideration the said objections filed under KTEG Act and has proceeded to pass the orders. On the face of it, it is clear that there is some confusion and shows lack of application of mind, having regard to the proceedings initiated under the KST Act. The case of the Assesses is, they did asked for some time to produce the documents, which he had produced before the Appellate Authority and on which the Appellate Authority acted and that opportunity was denied to them. In these circumstances, we are of the opinion that justice of the case would be met by setting aside the order passed by the Revisional Authority and remitting the matter back to him giving an opportunity to the Assesses to file his written objection and produce documents and thereafter, the Revisional Authority can pass orders on merits and that would meet the ends of justice. In that view of the matter, we pass the following:
ORDER
The impugned order passed by the Revisional Authority under KST Act is hereby set aside and the matter is remitted back to the Revisional Authority with a direction to consider the case of the Assesses on merits after giving sufficient opportunity to the Assesses to file his objections and produce documents.
Parties to bear their own costs.