SC Expunges Personal Remarks Made Against Tax Officer In A Karnataka HC Order [Read Order]

first_imgNews UpdatesSC Expunges Personal Remarks Made Against Tax Officer In A Karnataka HC Order [Read Order] LIVELAW NEWS NETWORK11 July 2020 5:43 AMShare This – xThe Supreme Court recently expunged some personal remarks made against a Commercial Tax Assessing Officer by the Karnataka High Court. The single judge of Karnataka High court had made personal observations against Sujatha KC, who was Deputy Commissioner of Commercial Taxes, while disposing of a writ petition challenging an order of reassessment passed by her. Apart from that, the judge…Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?LoginThe Supreme Court recently expunged some personal remarks made against a Commercial Tax Assessing Officer by the Karnataka High Court. The single judge of Karnataka High court had made personal observations against Sujatha KC, who was Deputy Commissioner of Commercial Taxes, while disposing of a writ petition challenging an order of reassessment passed by her. Apart from that, the judge also imposed costs of Rs 50,000 and directed that the costs be recovered from the officers from her personal resources. The Division bench also dismissed the appeal filed by the officer who challenged the order of the Single Judge insofar as it contained observations against her and the order of costs. The officer approached the Apex Court assailing the  direction to recover costs from herand the observations made against her.Perusing the records, the bench comprising of Justices DY Chandrachud and Indu Malhotra observed that the single Judge had no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from malice in fact and in law. “These observations were unnecessary for the adjudication of the merits of the dispute raised by the assessee. The conduct of the petitioner was not in question. Even assuming that an order passed by the assessing officer was erroneous, there was no reason for the High Court to make the observations, which we have quoted earlier, and direct the imposition of costs personally against the petitioner. “, the bench said. The court then directed that the observations of the Single Judge as against the officer shall stand expunged. It also set aside the direction to recover the costs from the personal resources of the Officer.  It clarified that the setting aside of the reassessment or the direction imposing of costs are not in question in the present SLP.Case name: SUJATA K.C. vs. M/S KALYANI MOTORS (PVT) LTDCase no.:  SLP (CIVIL) Diary No(s).8987/2020Coram: Justices DY Chandrachud and Indu Malhotra Counsel: Advocate K G Kamath Click here to Read/Download OrderRead Order Subscribe to LiveLaw, enjoy Ad free version and other unlimited features, just INR 599 Click here to Subscribe. All payment options available.loading….Next Storylast_img read more