(1.) In this appeal under section 24 of the Karnataka Sales Tax Act, 1957 ("the Act"), M/s. A. S. Yalagi, a firm represented by its partner, the assessee has challenged the order dated November 10, 1986, in SMR 80/85-86 made by the Commissioner of Commercial Taxes, Karnataka, Bangalore, in exercise of his revisional jurisdiction under section 22-A of the Act.
(2.) We have heard the learned counsel for the assessee and the learned High Court Government Pleader for the respondent-State. We have examined the record.
(3.) Briefly stated, the facts relevant to dispose of the appeal are these : The assessee is a registered dealer under the Act. For the assessment year from November 16, 1982 to November 4, 1983, it filed the monthly returns along with the payment of tax in respect of its turnover relating to groundnuts and peanuts. It also filed the return for the aforesaid assessment period. Before the assessment was completed, having come to know of the amendment effected to entry 5 of the Fourth Schedule to the Act, the assessee filed a revised return for the period from April 1, 1983 to November 17, 1983 and claimed levy of tax on the purchase turnover of peanuts at 3 per cent which was the rate specified after the amendment to the said entry for that limited period. The Assistant Commissioner of Commercial Taxes, the assessing authority, negatived the plea raised by the assessee and by his order dated October 26, 1984, held that the entire turnover was liable to tax at 4 per cent as turnover relating to groundnuts.