Manas Electric Company, Bangalore vs The Commercial Tax Officer (Intelligence)-x, South Zone, Bangalore and Others

K.L. Manjunath, J.-Show-cause notices under Section 12-A of the Karnataka Sales Tax Act, 1957 issued by R-1 are being challenged by the petitioner on the ground that R-1 has no jurisdiction to issue such notices. As a matter of fact, after the receipt of show-cause notices petitioner has requested R-1 to furnish the certified copies of the investigation report and other documents. According to the petitioner, R-1 is not willing to furnish the said documents and that without looking into the said documents, it will be difficult for the petitioner to file objections to the show-cause notice. Therefore, he has approached this Court to quash the show-cause notices dated 30-9-2002 produced at Annexures-C, C1 and C2 and for other reliefs.

Sri Vedamurthy, learned Government Pleader submits that R-1 will furnish copies of the documents for which petitioner is entitled to. Based on the statement made by the learned Government Pleader, these writ petitions can be disposed of as the petitioner is challenging the show-cause notices. As R-1 is directed to furnish the certified copies of the documents which the petitioner is legally entitled to, question of quashing the show-cause notice will not arise at all. According to me, the relief sought for by the petitioner is premature.

Accordingly, these writ petitions are disposed of directing R-1 to furnish the certified copies of the documents if the petitioner is legally entitled to under law and thereafter petitioner is entitled to file his objections to the show-cause notices and R-1 shall consider the cause that may be shown by the petitioner on merits and in accordance with law.