CEETA INDUSTRIES THE REP Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioner has called in question the Order passed by the second respondent dated 29. 1. 2004 (Annexure-H) whereby his application seeking waiver of tax as per Kara Samadhana scheme was rejected.

(2.) THE brief facts of the case are as follows;

(3.) THE petitioner had filed the Annual Returns in Form No. 5 declaring Nil turnover for the assessment Years 1995-96, 1996-97, 1997-98 and 1998-99 under of the KTEG Act. The second respondent rejected the said returns and proposed to assess the petitioner in accordance with section 5 (4) of the K. T. E. G. Act. Petitioner filed objections to the said proposal. Thereafter the second respondent passed the Orders of assessment as per Annexures-A, B, C and D for the aforesaid assessment years levying entry tax in terms of the said Orders.