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Total Environment Building Systems Pvt. Ltd. Represented by Its Assist ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 39(1) and 62; Constitution of India - Articles 141, 226 and 227

Reported in : ILR2009KAR4217

Misc. W. 9651 of 2009 for stay does not survive for consideration and is hereby dismissed. - KERALA VALUE ADDED TAX ACT (2003) Section 62: [D.V. Shylendra Kumar & L.Narayana Swamy, JJ] Availability of statutory remedy - Position of law and its … the various periods mentioned in the orders by passing such orders in terms of the provisions of Section 39[1] of the Act.3. Writ petitioners were aggrieved by these orders for the reason that certain principles relating to

Sri. U. Laxman Shenoy Vs. Asst. Commr of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 15(1), 39 and 72

Reported in : 2009(162)LC193(Karnataka); ILR2008KAR5084; 2009(1)KCCRSN18; 2009(3)AIRKarR163; AIR2009NOC2186

Manjunath, J.1. According to the petitioner, the petitioner is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act, for short) and has been selling the bakery products like toffees … premises and calling upon the petitioner to pay tax at 4% without following the procedure as contemplated under Section 39 of the Act, the present petition is filed praying to quash Annexure-B, C and E.I have heard the

J.M.C. Projects (India) Ltd., Engineers and Contractors Represented by ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(24) and 39

Reported in : ILR2009KAR1736; (2009)25VST216(Karn); 2009(1)KCCR403

ORDERD.V. Shylendra Kumar, J.1. The writ petitioner who is a dealer under the provisions of Karnataka Value Added Tax Act, 2003 is complaining that a non competent authority is delving into the affairs of the petitioner in respect of … in respect of such matters while there was scope to reopen the assessment by the prescribed authority under Section 39 of the Act, the second respondent seeking to assume jurisdiction under the Act, to reassess, is an act

M.M. Udyog. Vs. the Additional Commissioner of Commercial Taxes.

Court : Karnataka

Subject : Tax

Acts : Value Added Tax Act 2003 - Section 66, 39(1), 72(2), 36, 64.

(Prayer: These appeals filed U/s. 66(1) of the Value Added Tax Act, 2003 against the revision order dated 31.10.2009 passed in ZAC-1/DVO-IV/SMR-67/09-10 on the file of the Addl. Commissioner of Commercial … under Sec.39(1) Sec.72(2) and Sec.36 and concluding the revisional proceedings and etc.)D.V. SHYLENDRA KUMAR, J.1. These appeals under section 66 of the Karnataka Value Added Tax Act, 2003 (for short the Act) are by the dealer who

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Subject : ConstitutionSales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(1), 9(2) to 9(4), 10, 22, 22(1), 22(5) to (9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79(1); Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Value Added Tax (Amendment) Act, 2006; Karnataka Value Added Tax (Amendment) Act, 2007; Karnataka Value Added Tax (Amendment) Act, 2008; Karnataka Value Added Tax Rule; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act, 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14 19, 19(1) and 19(6)

Reported in : ILR2009KAR633

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act] and also dealers who are registered under Section 22 of the Act.2. Petitioners have … any period of thirty days.40. Period of limitation for assessment.-(1) An assessment under Section 38 or re-assessment under Section 39 of an amount of tax due for any prescribed tax period shall not be made after the following

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

No.229761714 (Annexure ‘C’), passed by the 2nd Respondent under Section 39(1) read with Section 36(1) of the Karnataka Value Added Tax Act, 2003, for the tax periods April 2009 to March 2010 are ex facie illegal and unsustainable & etc., W.P.Nos.26349-26360/2017:

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the … petition on the ground that the petitioner-Company has failed to avail the alternative remedy of appeal available under Section 39 of the 1973 Act. The repeal of the 1973 Act by enactment of the VAT Act with effect

Tirupati Chemicals Vs. Deputy Commissioner of Commercial Taxes (Audit ...

Court : Karnataka

Subject : Civil

Acts : Karnataka Value Added Tax Act, 2003 - Sections 39(1) and 39(2); Central Excise Tariff Act, 1956 - Sections 9(2)

Reported in : (2010)27VST380(Karn)

in these petitions is that, the petitioner is a partnership firm, registered under the provisions of the Karnataka Value Added Tax Act, 2003, carrying on the activity of importing from outside country and also purchasing from outside the State of Karnataka … the reassessment order and demand notice in form VAT-180 dated December 16, 2008, passed by the respondent under Section 39(2) of the Karnataka Value Added Tax Act (the KVAT Act, 2003) for the assessment period from April

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

Subject : Sales Tax

(Prayer: STRPS.339-411/2015 are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 against the Order, Judgment and Decree dated 25.06.2015 passed in STA Nos.1346 to 1381/13, STA Nos.2529 to 2564/2013 … accounts and records of the petitioner, passed re-assessment order on different dates i.e., 30.03.2011, 15.03.2012, 29.12.2012, 30.1.2013 under Section 39(1) of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as KVAT Act for short) holding that the

Bata India Limited Vs. Deputy Commissioner of Commercial Taxes and anr ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 39(1); Karnataka Value Added Tax Rules

Reported in : (2009)24VST510(Karn)

pass the reassessment orders, without conducting proper enquiry in strict compliance with the relevant provisions of the Karnataka Value Added Tax Act, 2003 and consequently, demand notices have been issued by second respondent. Therefore, petitioner was constrained to redress his grievance … assailing the correctness of the orders of reassessment dated June 29, 2006 passed by the first respondent under Section 39(1) of the Act, for the periods April, 2005 to November 2005, vide annexures D to D7 and