Arali Nagaraj, J

The appellant herein namely Bharti Airtel Ltd (Formerly M/s. Bharti Televentures Ltd.,) has challenged the order dated: 16.03.2007 passed by the learned Single Judge of this Court in W.P. No. 1537/07 (T-RES) declining to interfere with and quash the order of Re-assessment dated 12.01.2007 passed by the 3m respondent - Deputy Commissioner, Commercial Tax, Audit-42, DVO-4, Bangalore (hereinafter referred to as the "Assessing Authority" for short) and consequent 12 notices of demand issued by him for the months of April 2005 to March 2006 demanding the tax from the appellant - company quantified thereunder. The learned Single Judge declined to interfere with and quash the said order and notices on the ground that the Appellant did not avail the statutory remedy provided under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the ("KVAT Act" for short). Therefore, the appellant has also challenged the legality and correctness of the said order of re-assessment.

2. Stated in brief the case of the appellant -assessee company as averred in its W.P. No.1537/07 areas under:

(a) The Appellant company is incorporated under the Indian Companies Act,