SUDHARSHAN Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) these revision petitions are under Section 13(4) of the Karnataka Sales Tax Act, 1957 ('the act' for short). Since the parties in both the matters are the same and the question to be determined is the same, these revision petitions are disposed of by this common order. The original order shall be kept in the record of criminal revision petition No. 301 of 1989 and the attested copy thereof shall be retained in the record of criminal revision petition No. 283/1989.

(2.) the record of criminal revision petition No. 301/1989 and the record and proceedings in crl. Misc. No. 4/1989 in the court of the judicial magistrate first class, siddapur, district uttara kannada, and the record in criminal revision petition No. 283/1989 and the record and proceedings in crl. Misc. No. 3/1989 in the court of the judicial magislrate firsi class, siddapur, district uttara kannada, are examined and perused.

(3.) the learned counsel representing the petitioners in both the petitions and the learned high court government pleader for the assistant commissioner of commercial taxes, dharwad-respondent No. 1; and the state of karnataka-respondent No. 2, in both the criminal revision petitions, are heard. The learned counsel for respondent No. 3 in criminal revision petition No. 301/1989 did not make his submissions.