Karnataka Court October 1965 Judgments

S. Kavali and Sons Vs. Commercial Tax Officer, I Circle, Hubli and anr ...

Court: Karnataka

Reported in: (1965)2MysLJ712; [1966]18STC94(Kar)

ORDER1. The petitioner-firm is a registered dealer under the Central Sales Tax Act, 1956. They have been assessed to a tax of Rs. 8,926.28 nP. under the Central Sales Tax Act for the period from 12th November, 1958, to 31st October, 1959. The respondent filed an application under section 13(3)(b) of the Mysore Sales Tax Act, 1957, which will be hereinafter referred to as the Act, to recover the amount due from the petitioner. The learned Magistrate overruled the objections filed on behalf of the petitioner and held that he had no jurisdiction to go into the question of the validity of the assessment. He therefore directed the petitioner to pay the tax due by 30th April, 1964, failing which warrant would be issued to recover the tax amount from the petitioner. This revision petition is filed questioning the correctness of the said decision. 2. Sri K. Srinivasan, learned counsel on behalf of the petitioner, has contended that section 32 of the Act is not applicable to proceedings taken u...