M/s. Al-ameen Trading Company vs Commercial Tax Officer, Mangalore

Balakrishna, J.-In this writ petition, the petitioner has sought for a direction to the respondent for furnishing the material-evidence utilised against the petitioner in finalising the assessment proceedings under Section 12-A of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act) and also for a direction to the respondent for summoning witnesses to be examined by the petitioner.

Principles of natural justice demand that such an opportunity should be given to the assessee who is likely to be affected by the material evidence collected by the assessing authority from sources extraneous, before finalising the assessment order. Equally necessary is an opportunity to the petitioner to have the witnesses of his choice to be summoned for examination by the petitioner. It is seen from the records that the petitioner has made repeated requests calling upon the respondent to afford the reliefs sought in this writ petition. However, the respondent has not responded. Consequently, the petitioner has approached this Court for redressal of his grievance.

In the circumstances of the case and in the absence of rebuttal that such an opportunity was not afforded and that material evidence used against the petitioner was not made available to the petitioner, I pass the following order:

The writ petition is allowed and the respondent is directed to furnish all such material evidence used against the petitioner in the finalisation of the assessment proceedings under Section 12-A of the Act. The respondent is also directed to allow the summoning of the witnesses required by the petitioner for examination in the course of the proceedings. The impugned order dated 24-8-1989 and the consequential demand notice dated 25-8-1989 under Annexures-D, E and F are hereby quashed.

Shri S. Subbanna, learned High Court Government Pleader is permitted to file his memo of appearance within two weeks from the date of this order.

Writ Petition allowed.