N SELVAMANI Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE order dated September 30, 2003, copy at annexure A to the petition, passed by the third respondent-the Commercial Tax Officer, under which certain tax payable under the Karnataka Sales Tax Act, 1957, was determined as also certain penalties levied is sought to be quashed by filing this writ petition.

(2.) THE submission of Sri Lakshmisha, learned Counsel for the petitioner, is that the petitioner is the owner of a goods carriage vehicle ; that he had allowed his vehicle for transportation by a company located at Mangalore for transporting their goods; that while the vehicle was transporting certain goods belonging to the said person which had been checked at the check-post and the authorities under the Act on noticing certain irregularities had foisted certain tax liability and the petitioner being called upon to make good the tax liability and penalty, as the owner of the vehicle, which was carrying the goods, the learned Counsel for the petitioner submits that the petitioner is aggrieved by this order; that there is no liability on the owner of the vehicle; that the fastening of the liability on the petitioner is without authority of law and therefore the assessment order with regard to the tax liability as well as the order levying penalty are required to be quashed.