STATE OF KARNATAKA Vs. NARASIMHAMURTHY

JUDGEMENT

(1.) Since common questions of law and facts are involved in all these cases they were clubbed and heard together.

(2.) The proceedings under challenge in these cases are proceedings initiated in the courts below at the instance of the concerned Assistant Commercial Tax Officers under Section 13(3)(b) of the Karnataka Sales Tax Act, 1957 (the Act).

(3.) The assessees, on appearing in the courts below, raised objections to the proceeding taken up mainly on the ground that the order of assessment was void and, therefore the proceeding to recover the tax covered under that assessment order should not be permitted. The learned Magistrate, Chintamani, Kolar District, upholding the objections of the assessee concerned, dismissed the petitions filed by the Assistant Commercial Tax Officer. But the learned Magistrate, K.G.F., over ruling similar objections raised by the assessees has decided to take further action in the matters.