Reliable Cashew Company (P) Ltd. vs Deputy Commissioner of Commercial Taxes (Enforcement), West Zone and Joint Commissioner of Commercial Taxes (Appeals), Mangalore Division

A.S. Bopanna, J.—Smt. Nagashree, the learned Government Pleader to accept notice for toe respondents and file her memo of appearance within the period of four weeks.

The petitioner is before this Court seeking for issue of writ in the nature of mandamus to direct the second respondent to dispose of the appeal filed on 6.1.2010 at Annexure-F. The petitioner has also sought for issue of a writ of certiorari to quash the reassessment orders which are impugned at Annexures-L, M and N.

Though the petitioner has sought for a mandamus for disposal of the appeal which is pending, but while seeking the quashing of the orders at Annexures-L, M and N, have contended that the respondents-authorities were not justified in considering the shell and husk in respect of the cashew which has been sent for processing so as to include the value of the same for the purpose of assessment. With regard to die said contention, it is to be stated at the outset that the same need not be considered in this petition since, in any event, for the assessment year 2006-2007, the petitioner has already approached the Appellate Authority and the appeal is pending consideration. That being the position, the answer to the said contention while considering the case putforth while assailing the Annexures-L, M and N would only mean prejudging the contentions which have been putforth before the Appellate Authority.

Therefore, I am of the view that, at this juncture, all that can be done in this petition is to permit the petitioner to file appeals as contemplated under Rule 62 of the K.V.A.T. Act and Rules, 2003 in respect of the reassessment orders impugned at Annexures-L, M and N for the assessment years April 2007 to March 2008, April 2008 to March 2009 and April 2009 to December 2009. All contentions with regard to the correctness or otherwise of the reassessment orders are left open to be urged before the Appellate Authority. In this regard, since the petitioner was before this Court and had not availed the remedy of appeal, they are permitted three weeks time to file the appeals in respect of the said reassessment and to seek for an appropriate interim order before the Appellate Authority in accordance with law. During the said period of three weeks, the respondents are directed not to precipitate the matter.

With regard to the prayer seeking for mandamus to dispose of the appeal filed on 6.1.2010, it is needless to mention that since the subsequent reassessment orders would also depend on the result of the pending appeal, the Appellate Authority shall consider and dispose of the appeal on its merit as expeditiously as possible, but not later than 45 days from the date on which the certified copy of this order is produced before the Appellate Authority.

With the above observations, these petitions are disposed of. No order as to costs.