O. CHANDRASHEKARAPPA Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioners have sought writ in the nature of certiorari to quash the order dated 19.5.2010 in Cr. Misc. No. 10/2009 vide Annexure -P and they also seek to declare the petitioners No. 1 and 2 are not the partners of the firm M/s. Saleshwar Rice Mill, Harihar and further to hold they are not liable to pay any arrears of sales tax in respect of the said firm.

(2.) ON preliminary hearing Dr. Girikumar, learned Government Advocate taken notice for the respondent No. 1.

(3.) THE petitioners' claim they were partners of M/s. Saleshwar Industries which was engaged in hulling rice. Originally the partnership consisted of four partners. One of the partner Sri. H. Veerabhadrappa died in the year 1990. The partnership was continued with the remaining partners. The firm is entitled to claim exemption under the Industrial. Policy as it is a small scale Industry. It was registered under the provisions of Karnataka Sales Tax Act.