P K AHMED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These revision petitions raise a common question as to the validity of refusal by the assessing authority to rectify the assessment order under section 25-A of the Karnataka Sales Tax Act, 1957.

(2.) P. K. Ahmed, the petitioner, was one of the two partners of the dissolved firm by name M/s. Malnad Saw Mills, Mangalore. The firm did business in timber, firewood and saw-dust during the period from 1st October, 1974 to 30th September, 1976. The firm had filed a return of turnover in form No. 4 prescribed under the Karnataka Sales Tax Act during the year 1974-75. The firm was dissolved with effect from 1st October, 1977.

(3.) The assessing officer issued proposition notice to individual partner fixing the date of hearing on 22nd October, 1977. That notice was served on the petitioner on 25th October, 1977 and the other partner A. Mohammed on 17th October, 1977. Obviously the petitioner could not be heard on 22nd October, 1977. The other partner did not present himself for hearing. So there was an ex parte assessment order on 31st October, 1977 estimating total and taxable turnover of Rs. 59,544 and Rs. 54,104.10 respectively with a levy of tax of Rs. 2,164.