M VISWESHWARAIAH Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) On 16.8.1978 the Addl. Asst. Commercial Tax officer (Intelligence) Davanagere respondent No.2 (hereinafter referred to as the ACTO) searched the business premises of the petitioner, who is a registered dealer under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act) and seized certain account' books and documents and issued an order on the same day (Ex-A) to that effect under S. 28 (3) of the Act. On 21.8.1978 the same officer has collected a sum of Rs. 10,464 from the petitioner as taxes due for the assessment years 1976-77 and 1977-78 and a sum of Rs. 5,000 as composition fee under S. 31 of the Act. In this petition under Art. 226 of the Constitution, the petitioner has challenged the order made by the ACTO on 16.8.1978 (Ex.-A) .

(2.) The petitioner claims that the ACTO was not authorised by law to search his premises and seize the documents, levy taxes, collect composition fee. Elaborating this, the petitioner contends that an 'additional' Assistant Commercial Tax officer is not an Asst. Commercial Tax Officer authorised by the Act.

(3.) At the hearing, the petitioner has also urged that under S. 3B (3A) of the Act, the Commissioner had not authorised the ACTO to search and seize his business premises for which reason his actions were unauthorised.