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Judgment
The petitioner in this petition has sought for a direction to the respondent to consider the rectification petition dated 30-9-2006 as per Annexure-C. Further petitioner has sought to declare that the respondent is deemed to have been rectified the mistake by virtue of amendment brought to Section 25-A of the Karnataka Sales Tax Act, 1957 in Karnataka Act No. 26 of 2004 as per Annexure-G and also for quashing of the notice of demand in Form 41, dated 29-11-2007 issued by the respondent for the assessment year 2004-05 as per Annexure-H as nullify in law.
The only grievance of the petitioner as made out by learned Counsel appearing for petitioner in the instant writ petition is that, in pursuance of sub-section (1) of Section 25-A of the Karnataka Sales Tax Act, 1957, petitioner herein has filed rectification application as early as on 30th September, 2006 vide Annexure-C. The said application filed by petitioner is neither considered nor any decision is taken by the respondent within the prescribed period as referred in the relevant provisions of the Act as referred above. In view of not taking any decision by respondent within a period, petitioner placing reliance on Section 25-A and its proviso as referred above has sought for appropriate direction as permissible under the relevant provisions of the Act and Rules. Further, petitioner is also assailing the correctness of the notice dated 29-11-2007 issued by respondent for the assessment year 2004-05 vide Annexure-H.
I have heard learned Counsel appearing for petitioner and learned Additional Government Advocate appearing for respondent.
After careful perusal of the materials available on record, it emerges that, in fact, petitioner has filed his application for rectification as provided under Section 25-A of the KST Act. The petitioner is entitled for the said benefit as provided under Section 25-A(1), proviso 2. In view of not taking any decision well in time by respondent, it is deemed to have been accepted. Therefore, without expressing any opinion on the merits of this case, the writ petition filed by petitioner is allowed in part.
The impugned recovery notice dated 29-11-2007 issued by respondent for the assessment year 2004-05 vide Annexure-H is hereby set aside.
With these observations, the writ petition filed by petitioner stands disposed of.