ESSE CONTROLS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner has sought for setting aside of the recovery proceedings in Crl.Misc.No.16/2022 pending on the file of I Additional Civil Judge and JMFC, Udupi at Annexure-A. The petitioner has also sought for setting aside of the order at Annexure-'C' dtd. 30/5/2022, Demand Notice at Annexure-'D' dtd. 30/5/2022, the order dtd. 5/7/2021 at Annexure-'E' and the Demand Notice at Annexure-'F' dtd. 5/7/2021.

(2.) Learned counsel for the petitioner submits that in light of COVID PANDEMIC, the petitioner was put to difficulties and was unable to participate effectively in the proceedings, which resulted in the Assessment Order being passed without his reply. Accordingly, the petitioner seeks for reopening of the proceedings and affording him an opportunity of hearing.

(3.) Sri K. Hemakumar, learned Additional Government Advocate appearing for the respondent however opposes the said request, while submitting that the case is at the stage of proceedings for recovery in Crl.Misc. No.16/2022 and that, at this stage, if the Assessment Orders are set aside, the matter would have to commence from the initial stage.