1karnataka Water Pumps Private Limited vs Joint Commissioner of Commercial Taxes (Administration), Bangalore City Division-i, Bangalore and Another

Heard the learned counsel for the petitioner.

The petitioner in this writ petition has called in question the order Annexure ''E'', dated 2-11-1993 passed by the Joint Commissioner of Commercial Taxes (Administration), City Division-1, Bangalore, under Section 21(2) of the Karnataka Sales Tax Act, 1957.

The learned counsel for the petitioner emphatically contended that the revisional authority has committed an error in acting on the clarification mentioned in the order impugned, when it is not binding on the assessee. In support of this submission, the learned counsel placed reliance on the order of this Court dated 5-2-1993 passed in Writ Petition No. 34452 of 1992 to contend that the clarification issued without necessary investigation and adjudication is not binding on the assessee concerned.

It is not disputed that against the order impugned, an appeal is provided to the tribunal. Under the circumstances, without going into further questions touching the merits of the case, it is appropriate that the petitioner avails the remedy of an appeal and urge all the contentions that are available to him and in support of his submission he could as well rely on the aforementioned order of this Court. In such an event, the appellate tribunal shall take into consideration the order of this Court aforementioned and deal with the appeal on merits.

In this view of the matter, I decline to entertain this writ petition and reject it at the stage of admission.