PNARAYANAPPA Vs. STATE OF MYSORE

JUDGEMENT

(1.) In this revision petition, the petitioner who is a hotelier complains against the assessments made in his case under section 12(2)(b) of the Mysore Sales Tax Act, 1948.

(2.) The material facts are these :-

(3.) Although the impugned assessments were made under section 12(2)(b) of the Sales Tax Act, 1948, since that Act was no longer in force when the Sales Tax Appellate Tribunal made its order, this revision petition is presented under section 23 of the Mysore Sales Tax Act, 1957.