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Judgment
In the instant case the petitioner is questioning the correctness of the impugned provisions of Section 72(1) and the consequential order dated 28-5-2007 passed by the 1st respondent vide Annexure-B in No. ACCT*LVO-070/07-08, dated 28-5-2007 and further to issue direction to the Government to modify suitably the penal provisions contained in Section 72 of the Karnataka Value Added Tax Act, 2003.
Learned Counsel for the petitioner Sri A. Satyanarayan, at the outset submitted that he does not press prayer (i), that is quashing of the impugned provisions of Section 72(1) of the Act and he will confine this writ petition only insofar as assailing the correctness of the order dated 28-5-2007 passed by the 1st respondent vide Annexure-B bearing No. ACCT*LVO-070/07-08.
The submission made by the learned Counsel for the petitioner as stated above, is placed on record.
The petitioner is at liberty to question the validity of the impugned provisions of Section 72(1) of the Act if he is so advised or if need arises.
So far as assailing the correctness of the impugned order dated 28-5-2007 passed by the 1st respondent is concerned the only ground made out by the learned Counsel for the petitioner is that there is 1 day delay in submitting the returns. The said delay caused is due to ill-health of the petitioner and no opportunity has been provided to substantiate the said delay. Therefore, the said delay may be condoned and the respondent-authority may be directed to accept the returns and proceed further.
In the light of the submission made by the learned Counsel for the petitioner and having regard to the facts and circumstances of the case, without expressing any opinion on the merits of the case it would suffice for this Court to issue directions to the respondents which would meet the ends of justice and safeguard the interest of both the parties.
In view of the above, the writ petition stands disposed of with the following directions.-
(1) The petitioner herein is permitted to submit his detailed consolidated representation by assigning cogent reasons for 1 day delay before the 1st respondent within one week from today;
(2) The 1st respondent is directed to receive the same and pass appropriate orders in accordance with law taking into consideration the explanation to be furnished by the petitioner for condoning the delay and proceed further in accordance with law as expeditiously as possible within two weeks from the date of receipt of the application filed by the petitioner.
Learned Additional Government Advocate is permitted to file memo of appearance within two weeks on behalf of respondents.