MANGALORE CHEMICALS AND FERTILIZERS LIMITED Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, MANGALORE DIVISION, MANGALORE

JUDGEMENT

(1.) Petitioner is Mangalore Chemicals and Fertilizers Ltd., Bangalore. It is aggrieved by the letter of demand as at annexure R which is dated 3rd November, 1978. Pursuant to annexure R, demand in form 5, under the Karnataka Sales Tax Rules, 1957 has been issued as at annexure S. Thereafter it has been followed by a further notice proposing to take action against the writ petitioner under sub-section (3) of section 13 of the Karnataka Sales Tax Act, 1957, if the demand is not met within the specified time therein. Therefore, the writ petition seeking the following reliefs :

(2.) Before we proceed further to dispose of the petition, we must notice that the matter has come before the Division Bench on account of the direction issued some time in 1987 by a learned single Judge in view of the decision rendered in Writ Petition No. 939 of 1980 which followed the decision in Writ Petition No. 373 of 1977. We have not been able to find any specific reference order in terms of section 9 of the Karnataka High Court Act referring the matter to a Division Bench.

(3.) The facts relating to the petition may be stated and they are as follows :