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Judgment
In the instant writ petition, the petitioner has sought a writ of mandamus directing the 1st and 2nd respondents to consider the representation insofar as to collectability and incidence of VAT shall be at 4% and not more than it as per Annexure-A, dated 17-4-2007 and further sought a direction prohibiting the 1st and 2nd respondents or their agents not to collect VAT over and above four per cent on the sale of ferrous and non-ferrous metal scrap as per Entry No. 43 and now as per Entry No. 67 of the Third Schedule of the Karnataka Value Added Tax (Amendment) Act, 2005 (''Act'' for short).
I have heard the Counsel for the petitioner and the respondents.
Learned Counsel appearing for the petitioner at the outset submitted that, in the light of the submission made by the respondent 2 in para 8 of the objection statement, the instant petition may be disposed of reserving liberty to the petitioner to redress his grievance before the appropriate authority as envisaged under Section 47 of the Karnataka Value Added Tax Act, 2003 and Karnataka Value Added Tax Rules, 2005.
Recording the submission of the learned Counsel for the petitioner, the instant writ petition stands disposed of. Petitioner is at liberty to redress his grievance before the Competent Authority under the relevant provisions of the Act and Rules, if so advised or need arises. All the contentions urged in this petition are left open.
Ordered accordingly.