DIAMOND FEEDS Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) OUR learned brother, Justice Sri Shylendra Kumar, by his order dated July 15, 2004, has referred these two writ petitions in exercise of his powers under Section 9 of the Karnataka High Court Act, 1961, for consideration by a Division Bench of this court, since according to the learned Judge, the question of law involved in these writ petitions is one of considerable general importance having repercussions on large number of dealers similarly placed like petitioners as well as on the Revenue. That is how these petitions are posted before us for determination of legal issues involved in these writ petitions.

(2.) WE have heard the learned Counsel appearing for the parties to the lis.

(3.) APART from other reliefs sought, petitioner in W. P. No. 5059 of 2002 calls in question the correctness or otherwise of the orders passed by the assessing authority and confirmed by the first appellate authority for the assessment year April 1, 1999 to March 31, 2000.