MARUTHI ENTERPRISES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Maruthi Enterprises, the petitioner in this petition, was granted recognition by the Commissioner of Commercial Taxes in Karnataka, Bangalore (hereinafter referred to as the Commissioner) under Entry 28 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act) in respect of the petitioner's industry namely, 'wire-cut bricks', by certificate No 144/75-76 dated 23.3.1976 as per Annexure-B. It may be mentioned that though the date from which such recognition was given effect is sta'cd as 6.1.1976, in clause (vi) of 'he conditions annexed to the grant, the certificate is deemed to be valid from 28.2.1975 till the date of cancellation.

(2.) On 12.5.1978 a show cause notice was issued by the Commissioner as per Annexure-D calling upon the petitioner firm to show cause why the recognition certificate issued on 23.3.76 should not be cancelled. The first paragraph of the said notice is extracted below:

(3.) In the course of arguments Sri K. Srinivasan, learned Counsel appearing for the petitioner firm, submitted that he is not pressing reliefs (a), (c) and (d) in paragraph-19 of the writ petition and that he is confining to prayer (b) to quash the order of the Commissioner (Annexure-B).