BASETTIYAVAR COMPANY Vs. COMMERCIAL TAX OFFICER HAVERI

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned State Public Prosecutor for the respondent.

(2.) Since common questions of law and facts arise in these two petitions they were clubbed and heard together.

(3.) The petitioner, admittedly, is an assessee to sales tax. The Commercial Tax Officer, Haveri, has initiated proceedings against it (in Crl. Misc. Cases Nos. 7 and 6 of 1983 respectively) on the file of the Munsiff and J.M.F.C., Haveri, under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 (the Act).