NATIONAL FIBRES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) IN this petition under article 26 of the Constitution, the petitioner has questioned the legality of a notice issued under section 12 (3) read with section 12-B (4) of the Karnataka Sales Tax Act, 1957 ("the Act" for short) and rule 16 of the Karnataka Sales Tax Rules, 1957 proposing to tax the turnover, which according to the respondents had escaped assessment.

(2.) THE brief facts of the case are these :

(3.) SRI Shivaram, learned counsel for the petitioner contends that for two reasons the impugned notice was without authority of law.